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Willemstad

Curacao
Active
Last updated: 2026-07-30  ·  Last verified: 2026-07-30  ·  Region: International

At a Glance — Willemstad Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax Rate7% sales tax (OB / Omzetbelasting) on short-term rentals of under 90 days. 6% OB for rentals between 90 days and 1 year. Long-term rentals (1+ year) a
Night / Day CapNone identified
Minimum StayNone mandated; 90-day threshold affects tax rate (OB rate changes above 90 days)
Permit FeeOperators must register as an entrepreneur for sales tax (OB) purposes with the Curaçao Tax Authority (Ontvangkantoor). No specific license fee amount
PenaltiesTax underpayment or non-declaration results in additional tax assessments and fines per Curaçao Tax Authority enforcement. Specific STR penalty amount
Occupancy LimitUnknown – no national cap identified
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Willemstad Airbnb & Vacation Rental Regulation Overview

Willemstad Short-Term Rental Regulations Overview

Short-term rental operations in Willemstad are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are Operators must register as an entrepreneur for sales tax (OB) purposes with the Curaçao Tax Authorit.

Tax Requirements for Airbnb Hosts in Willemstad

Short-term rental operators in Willemstad should be aware of these tax obligations: 7% sales tax (OB / Omzetbelasting) on short-term rentals of under 90 days. 6% OB for rentals between 90 days and 1 year. Long-term rentals (1+ year) are OB-exempt. Additionally, income tax applies at progressive rates on 65% of rental income: 9.75% (.

Hosting Rules and Restrictions in Willemstad

Key operational rules for vacation rental hosts in Willemstad include: Rental day cap: None identified. Occupancy limit: Unknown – no national cap identified. Minimum stay: None mandated; 90-day threshold affects tax rate (OB rate changes above 90 days).

Zoning and Location Requirements in Willemstad

Zoning considerations for short-term rentals in Willemstad: No island-wide STR zoning ban identified. Local zoning (bestemmingsplan) and building regulations may apply. HOA rules may restrict STRs in certain developments.. Density rules: None identified. Insurance: Unknown – no formal national mandate; recommended by real estate professionals.

Penalties for Non-Compliance in Willemstad

Hosts who fail to comply with Willemstad's short-term rental regulations may face enforcement action. Tax underpayment or non-declaration results in additional tax assessments and fines per Curaçao Tax Authority enforcement. Specific STR penalty amounts not publicly codified beyond standard tax law sa.

Platform Obligations in Willemstad

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Willemstad: Operators listing on Airbnb or similar platforms are required to charge and remit 7% OB to the Curaçao Tax Authority by the 14th of the following month. No formal platform data-sharing mandate confirm.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
Operators must register as an entrepreneur for sales tax (OB) purposes with the Curaçao Tax Authority (Ontvangkantoor). No specific license fee amount confirmed for Willemstad STRs; business license recommended.
Night / Day Cap
None identified
Occupancy Limit
Unknown – no national cap identified
Tax Rate
7% sales tax (OB / Omzetbelasting) on short-term rentals of under 90 days. 6% OB for rentals between 90 days and 1 year. Long-term rentals (1+ year) are OB-exempt. Additionally, income tax applies at progressive rates on 65% of rental income: 9.75% (ANG 0–37,168) up to 46.5% (ANG 154,867+). Curaçao Tax Authorities initiated a voluntary disclosure scheme in late 2025 for undeclared rental income.
Zoning Restrictions
No island-wide STR zoning ban identified. Local zoning (bestemmingsplan) and building regulations may apply. HOA rules may restrict STRs in certain developments.
Minimum Stay
None mandated; 90-day threshold affects tax rate (OB rate changes above 90 days)
Density Rules
None identified
Insurance Required
Unknown – no formal national mandate; recommended by real estate professionals
Platform Obligations
Operators listing on Airbnb or similar platforms are required to charge and remit 7% OB to the Curaçao Tax Authority by the 14th of the following month. No formal platform data-sharing mandate confirmed as of 2026.
Compliance Notes
STR operators (rentals under 90 days) are considered entrepreneurs for sales tax purposes and must register with and remit 7% OB to the Curaçao Ontvangkantoor. Income tax applies on 65% of gross rental income at progressive rates. Curaçao's Tax Authorities launched a temporary voluntary disclosure scheme in late 2025 after investigations found widespread underdeclaration of rental income. The tax should be remitted by the 14th of the month following collection. No specific STR license law has been enacted as of 2026; business compliance is driven primarily through tax registration and remittance obligations.
Effective Date
Sales tax on vacation rentals effective January 1, 2016; income tax obligations ongoing; voluntary disclosure scheme launched late 2025
Key Notes
Willemstad is a UNESCO World Heritage Site, which may impose additional property modification restrictions. Curaçao has a relatively low-regulation STR environment in terms of operational licensing, but strict tax compliance is enforced. The 2025 BDO/Tax Authority voluntary disclosure scheme signals increased enforcement. Investors should consider business registration (sedula) requirements when operating as an entrepreneur. Curaçao's real estate market had a record tourism year in 2025.
Penalties
Tax underpayment or non-declaration results in additional tax assessments and fines per Curaçao Tax Authority enforcement. Specific STR penalty amounts not publicly codified beyond standard tax law sanctions.
Additional Context
Curaçao is a constituent country of the Kingdom of the Netherlands with its own tax regime. The 7% OB (sales tax) on STRs under 90 days has been in effect since 2016. The island had 139 active STR listings in Willemstad as of mid-2025 data. There is no separate, dedicated STR licensing law; compliance is framed through tax law and general business registration rules.
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Frequently Asked Questions

Is Airbnb legal in Willemstad?

Yes, Airbnb and short-term rentals are legal in Willemstad with proper registration and permits. STR operators (rentals under 90 days) are considered entrepreneurs for sales tax purposes and must register with and remit 7% OB to the Curaçao Ontvangkantoor. Income tax applies on 65% of gross renta

Do you need a permit for Airbnb in Willemstad?

Yes. Willemstad requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in Willemstad?

Short-term rental hosts in Willemstad are subject to the following tax obligations: 7% sales tax (OB / Omzetbelasting) on short-term rentals of under 90 days. 6% OB for rentals between 90 days and 1 year. Long-term rentals (1+ year) are OB-exempt. Additionally, income tax applies at progressive rates on 65% of rental income: 9.75% (ANG 0–37,168) up to 46.5% (ANG 154,867+). Curaçao .

What are the penalties for illegal Airbnb hosting in Willemstad?

Hosts who operate without proper permits in Willemstad may face enforcement. Tax underpayment or non-declaration results in additional tax assessments and fines per Curaçao Tax Authority enforcement. Specific STR penalty amounts not publicly codified beyond standard tax law sanctions..

What are the key STR compliance requirements in Willemstad?

Willemstad is a UNESCO World Heritage Site, which may impose additional property modification restrictions. Curaçao has a relatively low-regulation STR environment in terms of operational licensing, but strict tax compliance is enforced. The 2025 BDO/Tax Authority voluntary disclosure scheme signals increased enforcement. Investors should consider business registration (sedula) requirements when o

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