As of January 1, 2026, Aruba introduces major tax reforms that are relevant for businesses and employers. These include updated fringe benefit rules (notably for company cars, allowances, bonuses, and employee well-being), a more accessible expatriate regime, a 10-year tax incentive program supporting redevelopment projects in Oranjestad and San Nicolas, and a new start-up policy granting profit tax relief and investment incentives for companies active in designated promising sectors.
Newflash: Aruba Tax Changes 2026
- Amendments to the Fringe Benefits Regulation
- Beneficial Policy for the benefit of the economic development of Oranjestad and San Nicolas
- Policy for start-up companies in the profit tax
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