Short answer
On Curaçao you don't need a general permit to rent out your home. Short-term rental to tourists can count as tourist use, which comes with registration as a tourist accommodation. If your home is in a resort or gated community, the homeowners' association rules decide whether you may rent it out. Rental income from a home on Curaçao is in principle taxed on Curaçao.
Do you need a permit for vacation rentals on Curaçao?
Curaçao has no general rental permit. If you rent to holidaymakers for short stays, that can be classified as tourist use. In that case there is an obligation to register as a tourist accommodation. When in doubt, have your situation checked by a local advisor or notary.
Which rental rules apply in resorts and gated communities on Curaçao?
In resorts and apartment complexes, renting is laid down in the deed of division, articles and regulations of the homeowners' association. They state whether renting is allowed, whether short-term rental is allowed and whether it can only go through a designated manager. These rules are binding, even where renting is legally allowed. Examples of areas with their own rules are Blue Bay, Coral Estate and Seru Boca Estate.
How is rental income from a vacation home on Curaçao taxed?
Rental income from real estate is taxed in the country where the property is located; the tax treaty between the Netherlands and Curaçao prevents double taxation. A ruling of the Court of First Instance of Curaçao confirms that when a home is made available to third parties, the net income is set at 65% of the benefit received. Owners who rent out on a lasting, larger scale can also be treated as entrepreneurs for turnover tax.
Tax rules change and depend on your personal situation. Always discuss your tax return with a tax advisor on Curaçao.
| Topic | What to check |
|---|---|
| Permit | No general permit needed. |
| Registration | Check whether registration as a tourist accommodation applies to you. |
| Resort or association | Request the regulations: is (short-term) rental allowed and through whom? |
| Tax | Declare rental income on Curaçao; ask a local advisor. |
| Insurance | Check whether your building and contents insurance covers rentals. |
Frequently asked questions
The questions we get most often, answered briefly.
Is Airbnb legal on Curaçao?
Yes, renting out through Airbnb is allowed on Curaçao without a general permit. Short-term rental may require registration as a tourist accommodation, and the rules of your resort or homeowners' association take priority.
Can I rent out in Coral Estate, Blue Bay or Seru Boca?
These areas have a homeowners' association with their own rental rules. Request the regulations before you start renting out.
Do I pay tax on Curaçao on my rental income?
In principle, rental income is taxed where the property is located, so on Curaçao. Ask a tax advisor about your personal situation.
Does HouseKeepers Curaçao help with the rules?
We handle management on the island and gladly share what we see in practice. For legal and tax advice we refer you to a local advisor.
Sources
- Burbach Roycroft – Woning verhuren op Curaçao
- Burbach Roycroft – Verhuurregels in resorts en woonwijken
- Rechtspraak.nl – Gerecht in eerste aanleg Curaçao, ECLI:NL:OGEAC:2024:184
This information is general and not legal or tax advice.
