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Curaçao yearly filings 2026

Curaçao company annual fees and filings: three payees, one calendar

Updated 12 November 2026National Ordinance on Games of Chance (LOK); Tax Office rulesAbout 10 minutes to read
The short answer

A Curaçao gaming company pays three places each year. The Gaming Authority and the Treasury: €47,450 for a B2C licence or €24,490 for B2B, by 15 January. The Tax Office: a provisional profit tax return within 3 months of year end, a final one within 6. The Chamber of Commerce: a yearly fee from XCG 75.

With us the company side is US$4,890 a year, resident director and office included. Licence fees are passed on at cost.

Build my calendar My yearly bill
Due by 15 January €47,450 yearly B2C licence fee: €22,960 to the Gaming Authority, €24,490 to the Treasury A B2B supplier licence pays €24,490. The law lets both amounts follow Curaçao's consumer price index each year.

A Curaçao company built for a gaming licence answers to three offices, each on its own date. The licence fee is the big one and the easiest to remember. The tax returns are the ones that slip, because the provisional return is due three months after year end and can't be postponed. Here's the whole year, for a B2C operator or a B2B supplier run from abroad.

Key takeaways

  • The licence costs €47,450 a year for B2C and €24,490 for B2B, due by 15 January.
  • A provisional profit tax return and payment are due within 3 months of year end, with no extension.
  • The final return is due within 6 months; an extension has been automatic since book year 2023.
  • Profit tax is 15% on the first XCG 500,000 and 22% above; there is no tax on gross gaming revenue.
  • Licensees send annual accounts to the Gaming Authority by 30 June.
  • The Chamber of Commerce charges XCG 75 to 150 a year for equity up to XCG 15,000.
  • With Heirson: US$4,890 a year for the director, the office and the Chamber upkeep.
Chapter 1

Who you pay each year in Curaçao, and for what

Gaming Authority and TreasuryThe licence
  • €47,450 a year for B2C, €24,490 for B2B
  • €250 for each new domain or software
  • €13 for each change to a game
  • €128 for each new owner or qualifying holder
  • Annual accounts by 30 June
Tax OfficeProfit tax
  • Provisional return in 3 months
  • Final return in 6 months
  • 15% to XCG 500,000, then 22%
  • Payroll returns once you hire on the island
Chamber of CommerceThe register
  • A yearly fee by equity band
  • Director changes recorded
  • Owner register kept current

The licence fees are written into the National Ordinance on Games of Chance itself, at art. 5.18 and 5.19, and paid by 15 January under art. 6.1. The Authority collects its part; the Treasury's part is collected like a tax.

You live inpick it

1
Key takeaway

Licence to the Authority, profit tax to the Tax Office, a small fee to the Chamber.

Chapter 2

Your Curaçao filing calendar

Licence
Using the start-up exemption?

    The licence fee falls due by 15 January under art. 6.1 of the gaming law, and the annual accounts are due with the Authority by 30 June under art. 5.11. The return dates follow the Tax Office profit tax rules, and the Tax Office has set later final dates by notice in recent years.

    2
    Key takeaway

    January for the licence, three months for the provisional return, June for the accounts.

    Chapter 3

    Curaçao profit tax: the provisional return comes first

    63 MONTHS
    1Within 3 months of year endProvisional return and payment

    At least the tax on your last final return. The Tax Office grants no extension for it; a lower figure needs a reasoned request on its form, decided within two weeks.

    2Within 6 months of year endFinal return, with the balance

    Built on annual accounts. Since book year 2023 the extension has been automatic; for 2024 the Tax Office moved the final date to 15 December 2025.

    15%On the first XCG 500,000 of taxable profit
    22%On profit above XCG 500,000
    0%Withholding on dividends you take out
    NoneTax on gross gaming revenue; the law charges fixed licence fees instead
    10 yearsHow long the books are kept, in Dutch, Papiamentu, English or Spanish
    OnlineReturns go through the Tax Office portal and payment by bank only

    The XCG, the Caribbean guilder, replaced the Netherlands Antillean guilder one for one in 2025 and is held at XCG 1.79 to the US dollar. The rates and the foreign income rules in depth are in our Curaçao tax guide. What local banks charge in XCG, and the 1% fee on payments abroad, is in our Curaçao bank account guide.

    3
    Key takeaway

    Pay the provisional return on time; the final one has room.

    Chapter 4

    The Chamber of Commerce yearly fee

    Art. 14 of the Commercial Register Ordinance sets bands by the company's equity on 1 January, and the Chamber fixes the exact fee inside each one. A new gaming company usually sits in the first band.

    Equity on 1 JanuaryYearly fee
    Up to XCG 15,000XCG 75 to 150
    XCG 15,000 to 50,000XCG 75 to 250
    XCG 50,000 to 75,000XCG 75 to 350
    XCG 75,000 to 100,000XCG 100 to 450
    XCG 500,000 to 1,000,000XCG 400 to 1,000
    Over XCG 5,000,000XCG 1,000 to 1,250

    The fee is due within a month of the Chamber's notice, and an unpaid one is collected like a tax. Companies that keep ignoring it end up on the Chamber's dissolution list, which our Curaçao company search guide explains. In our yearly price the Chamber fee is inside.

    4
    Key takeaway

    A small fee, but leaving it unpaid can dissolve the company.

    Chapter 5

    The local staff rule, year by year

    Art. 5.12 of the LOK asks B2C licensees for people and a place on the island. Pick your case:

    Licence
    Start-up exemption
    Year

    The start-up exemption in art. 5.12(4) of the gaming law covers a company formed no more than a year before it applies, whose owners haven't owned a gaming operator or supplier in the previous two years, while gross gaming revenue stays under XCG 20 million a year. An independent expert confirms that figure twice a year. The example assumes a company formed in 2026 with a calendar book year.

    5
    Key takeaway

    One key person and an office for B2C, three people from the law's fifth year.

    Chapter 6

    Directors, owners and records

    AlwaysAt least one director living in Curaçao, for every licence; ours is inside the yearly price
    ClosedThe owner register, kept by the Chamber and open only to the authorities and to each owner for their own data
    €128Fee to the Gaming Authority for each new owner or qualifying holder, who is screened first
    €250For each new domain or piece of software added to the licence
    Compliance officerAnti money laundering policies and an officer, required since 9 January 2025
    CryptoAs a payment method only, with wallet screening, under the Authority's 2026 policy

    Owner data goes on the register under the UBO registration decree and is kept current when it changes. The directors' details, by contrast, are on the public Commercial Register under art. 18 of the Commercial Register Decree 2009.

    6
    Key takeaway

    A resident director at all times; owner changes cleared with the Authority first.

    Chapter 7

    When something in Curaçao is missed

    Return lateFine from XCG 250Up to XCG 2,500 for late filing under the Tax Office's profit tax rules, and an estimated assessment if the return never arrives. Since May 2026 a late return filed online counts as an objection to that estimate.
    Tax unpaidFine up to XCG 10,000On top of the tax, which is collected. Gross negligence adds 25% and intent 50%.
    Licence at riskRefusal or revocationUnder art. 2.2 and 2.4 of the gaming law, unpaid tax, social premiums or licence fees are grounds to refuse a licence, and tax failures can lead the Authority to revoke one.
    Chamber fee unpaidDissolutionCollected like a tax, and companies that stay in arrears are dissolved.
    7
    Key takeaway

    In Curaçao, a tax problem quickly becomes a licence problem.

    Chapter 8

    What a Curaçao company costs to keep each year

    $€

    The two currencies are kept apart on purpose: licence fees are set in euros by law and paid to the Authority and the Treasury, and our part is in US dollars. Year one is US$6,490 for formation, director and office, with the application fees from €4,742 at cost.

    8
    Key takeaway

    US$4,890 a year from us; the licence fee goes straight through at cost.

    Chapter 9

    Curaçao annual fees and filings: questions, answered

    ?!
    How much is the yearly Curaçao gaming licence fee?
    €47,450 for a B2C licence, of which €22,960 goes to the Gaming Authority and €24,490 to the Treasury, and €24,490 for a B2B supplier licence. It is due by 15 January; the first year is cut to the months left after approval.
    Is there a tax on gross gaming revenue in Curaçao?
    No. The 2024 gaming law charges fixed licence fees instead. The company pays ordinary profit tax: 15% on the first XCG 500,000 of profit and 22% above.
    When is the Curaçao profit tax return due?
    A provisional return with payment within three months of year end, which cannot be extended, and a final return within six months. The final deadline has been extended automatically since book year 2023.
    What does the Curaçao Chamber of Commerce charge each year?
    A fee set inside legal bands by the company's equity: XCG 75 to 150 a year for equity up to XCG 15,000. The Chamber can dissolve companies that leave it unpaid.
    Does a Curaçao gaming company need staff on the island?
    A B2C licensee needs one full-time key person on the Curaçao population register, besides the director, and its own office there; three key persons from the fifth year of the law. Genuine start-ups are exempt for their first three financial years. The Gaming Authority is reported to enforce the rule from 1 April 2027.
    When do licensees file annual accounts with the Gaming Authority?
    By 30 June of the following year.
    What happens if a Curaçao profit tax return is late?
    A fine starting at XCG 250 and an estimated assessment from the Tax Office. Unpaid tax is also a ground to refuse or revoke a gaming licence.
    How much does it cost to keep a Curaçao company each year with Heirson?
    US$4,890 for the resident director, the registered office and the Chamber and register upkeep. Licence fees go to the Authority and the Treasury at cost, and books and the tax return are quoted first.

    Changelog

    • 12 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your Curaçao company

    A Curaçao company with all three calendars kept.

    Resident director, registered office and Chamber upkeep for US$4,890 a year, with every licence and tax date tracked.

    See the Curaçao company Curaçao tax, explained