The Minister of Finance announced on 28 December 2020 new and additional incentives (incentives 12 and 13) for part 2 of the tax relief measures in connection with COVID19 to re-activate the Aruba Economy.  

1. Decrease the income tax rate for 2021 

As of January 2021, the following table represents changes for the income tax brackets: 

  • Reduction of the first two brackets from 14% to 12% and from 25% to 23%: 


Table of income  Income tax 


 34,930      –   12.00% 
2      34,930        65,904        4,191.60   23.00% 
3      65,904   147,454      11,315.62   42.00% 
4     147,454             –      45,566.62  52.00% 


 2. Reduction of import duties for construction material 

The Minister of Finance announced a reduction of 2% on the import duties for construction materials (from 12% to 10%). As soon as we receive the underlying legislation, we will elaborate on specific requirements for construction materials. 


Should you have any questions on the fiscal relief measures, please contact us. Our tax team is ready to assist you. 

Andrea Bruyning 
Damia Croes-Arends 
Hannah Wever 
Joseph Loaiza 
Kiala Kock 
Mireille de Miranda 
Rehu Klatt 
Reint Roossien 
Robin Roossien 
Yandry Novoa 


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