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Tax system of Caribbean Netherlands will be more like Dutch system

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versiePrinsjesdag suitcaseThis is a Prinsjesdag articleSee more expected changesEffective date: 1 January 2024

What changes?

Is your business located in the Caribbean Netherlands (Bonaire, St. Eustace, and Saba) and do you pay taxes there? The tax system of the Caribbean Netherlands will change in the coming years, to be more like the Dutch tax system. Most changes apply to the Algemene Bestedingsbelasting Bedrijven (ABB, tax on service and deliveries) and the Opbrengstbelasting(tax on profits):

  • The turnover limit for participation in the Small Businesses Scheme (KOR) will increase from USD 20,000 to USD 30,000. This will make it possible for more businesses to use the KOR. You will have fewer administrative obligations.
  • You will have to pay the high rate for importing pickup trucks and delivery vans in the ABB.
  • The application range for using the Opbrengstbelasting will be extended, so that more businesses can make use of it. The conditions for holding companies will become stricter: you need to have a business location decree. You can apply for one at the Belastingdienst (Tax Administration).
  • The ABB integration levy will be cancelled. This will make it easier for you to convert empty office buildings to residential properties, for example.
  • Are you buying business premises? From now on, you will have to report to the Belastingdienst that you are the new owner, and pay property tax.

For whom?

  • entrepreneurs located in the Caribbean Netherlands (Bonaire, St. Eustace, and Saba).


The change in law is expected to enter into effect on 1 January 2024.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

Prinsjesdag suitcasePrinsjesdag 2023See all expected changes for entrepreneurs in 2024

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