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New Curacao Room Tax
The Island Ordinance on Lodging Tax or Room Tax (“Eilandsverordening Logeergastenbelasting Curacao 2009”) became effective as of 1 January 2010.
This tax will be imposed with respect to:
a. non-residents (persons not registered with the Civil Registry of Curacao) staying in Curacao at whatever form of accommodation against payment;
b. persons making accommodations available in a real estate or in a part thereof through time- sharing in order to provide a place to stay.
In view of this new legislation anyone who offers accommodation in the manner described above, will be obliged to pay room tax.
Consequently, this is not only applicable to hotels, time-sharing and apartments, but also to persons whom make part of their home available for lodging facilities.
The tax is imposed over the room price per 24 hours or a part thereof. In case of an all-inclusive accommodation the room tax will be imposed over 60% of the all-inclusive price.
The room tax rate is 7%, except for time-sharing facilities in which case the applicable tax rate amounts to ANG 70.00 per week for a studio, ANG 80.00 per week for a one bedroom unit and ANG 90,00 per week for a for a two bedroom unit.
Should the tax payer not comply with its obligations pursuant to this Ordinance, a penalty of up to an amount of ANG 10,000.00 could be imposed depending on which obligation was not met.
Curacao, 15 March 2010
For more information, please contact Molly Steward of our Client Industry Group Hospitality and Leisure.
