Sales tax - Curaçao International Financial Services Association
Sales tax - Curaçao International Financial Services Association
Sales tax - Curaçao International Financial Services Association
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General overview 3<br />
Reducing <strong>tax</strong> rate (after a long period of increases)<br />
Profit <strong>tax</strong> rate<br />
• 1939-1954 8%<br />
• 1954-1956 24%<br />
• 1956-1967 24-30%<br />
• 1967-1970 24-34%<br />
• 1970-1991 27-34%<br />
• 1991-1999 32-39% (incl.sur<strong>tax</strong> 44.85%!)<br />
• 2000-2011 30% (inc. sur<strong>tax</strong> 34.5%)<br />
• 2012-? 27.5% (no sur<strong>tax</strong>!) (now ca. 60% of highest)<br />
• Aim = 20%<br />
<strong>Sales</strong> <strong>tax</strong>: assets and foreign services<br />
PwC<br />
January 19, 2012<br />
5
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