Curaçao Gambling — Tax: What is the tax take?

Curaçao imposes no gaming tax on GGR or turnover for licensed operators. However license application and annual license fees apply: ## Application fees Application Fee (B2C): EUR 4,592 + one-off Due Diligence fees between EUR 125 and 2.551 per person (depending on role) Application Fee (B2B2C): EUR 4,592 + one-off Due Diligence fees between EUR 125 and 2.551 per person (depending on role) Application Fee for the certification of gaming-related services or goods to holders of a license: EUR 393 Application fee payable by the gaming licensee or supplier to expand or replace the permitted gaming offer is EUR 13 per game. Application fee payable to use a registered domain name or software application: EUR 250 per each Application fee to change UBO, key person or qualifying shareholder: EUR 128 per each. Note: the amounts mentioned may be amended by national decree containing general measures. ## Ongoing fees Standard B2C annual cost: €47,450 (split into €24,490 to government + €22,960 to CGA) Standard B2B annual cost : €24,490 See here for more details: https://portal.cga.cw/uploads/publications/aZPlS7pIPL5pJubskS3bNhtWjOXPNAawyRrFClRf.pdf Operators are taxed on net profits only; under the territorial/E-Zone regime the effective corporate rate is frequently cited at between 0 and ~2% for foreign-sourced gaming revenue. From 1 January 2025 the OECD Pillar Two 15% global minimum tax applies, but only to multinational groups above EUR 750m consolidated revenue. No VAT/OB applies to international wagers in the typical E-Zone structure.