# Aruba: taxes, residence and cost of living Source: https://domicile.wiki/places/aruba/ (domicile.wiki, researched 2026-10-15). Data licence CC BY-SA 4.0. Research, not tax or legal advice. ## At a glance For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader). - Score for a wealthy family: 63 / 100 - Tax on a €30M portfolio: €117,600 a year - Wealth tax: none - Children inherit: tax-free - Living costs, family of five: €235,897 a year - EU member: no - Currency: AWG - Capital: Oranjestad ## Tax on investments, inheritance and wealth Aruba taxes residents on worldwide income (top rate 52%). Portfolio capital gains are exempt, but dividends and substantial-interest gains are taxed at a special 25% rate. There is no inheritance, gift or wealth tax. Interest on bank deposits is exempt. No wealthy-immigrant regime was verified. - **Ordinary tax residence**: Worldwide taxation at progressive rates up to 52%. Dividends and gains on a substantial interest (25%+) are taxed at a special 25% rate; other capital gains are exempt. No inheritance or wealth tax. ## Inheritance law and trusts Aruba has no forced heirship since its new inheritance law took effect on 1 September 2021, so a will can leave the estate to anyone. Children can still claim a capped lump sum, and a surviving spouse has statutory rights. Aruba has no trust law and the Hague Trusts Convention is not extended to it; a private foundation is not available in the full form found in Curaçao. ## Daily life (0-100, higher is better) - Political and institutional stability: 71 - Legal system and property rights: 74 - Healthcare quality and access: 58 - Infrastructure and connectivity: 97 - Cost of living and housing: 72 - Business opportunities and economy: 75 ## Research notes ### Aruba — family-office tax dossier Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser #### Summary Aruba taxes residents on worldwide income (top rate 52%). Portfolio capital gains are exempt, but dividends and substantial-interest gains are taxed at a special 25% rate. There is no inheritance, gift or wealth tax. Interest on bank deposits is exempt. No wealthy-immigrant regime was verified. #### Residence and eligibility Centre-of-existence test; worldwide basis (Deloitte Aruba Highlights 2026; BDO, law effective 1 Jan 2026). #### Capital gains Exempt except substantial interest (25%+) at 25%. JSON: securities 0, private_business_sale 0.25. #### Dividends Special 25% rate (BDO). Temporary 10% applied 2019-2023 only. JSON 0.25 with credit. Deposit interest exempt. #### Inheritance and gifts to children None (Deloitte). Deemed sale of a substantial interest on death if heirs non-resident (25% income tax). #### Wealth tax None. #### Special regimes None verified. #### Company taxation (kept separate from personal tax) CIT 22%; IPC regime phased out. #### Cost of living notes City: Oranjestad (Eagle Beach / Palm Beach / Noord). - Prime rent: USD 3,500 a month, the median of five 4-5 bedroom houses on RE/MAX Aruba's rental page (15 Oct 2026; range USD 2,360-3,600). CENTURY 21 Aruba listed a 4-bedroom Westpunt house at USD 4,000. - International school: AWG 39,755 a year (USD 22,460), International School of Aruba, Secondary Grades 9-12, from the school's admissions page as archived by the Wayback Machine on 12 Jan 2026 (school year 2025-26; the page states no year). Grades 7-8 AWG 34,324; new students also pay a Capital Levy Fee of AWG 14,000 a year and a AWG 375 application fee. ISA announced in March 2026 it would close after 2025-26; Quality Schools International took over management from 1 July 2026, and the QSI site publishes no 2026-27 tuition (only a USD 600 registration fee). - Price per m2, health insurance, housekeeper: not sourced. #### Open questions - Any pensioner/investor tax regime for new residents not verified. - Portfolio dividend rate (25% vs progressive) to confirm. - [standard/dividends] Whether portfolio dividends (holding below 25%) fall under the 25% special rate or the progressive rates up to 52%; BDO describes 'dividends' generally under 25%. - [standard/inheritance] Deloitte's transfer-tax text is internally inconsistent on inheritances of real estate. #### Sources - Deloitte International Tax: Aruba Highlights 2026: https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-arubahighlights-2026.pdf - BDO Aruba: Personal income tax (law effective 1 January 2026): https://www.bdoaruba.com/en-gb/tax-system-aruba/tax-system-aruba/personal-income-tax - RE/MAX Aruba: residential rentals: https://remaxaruba.com/property/residential-rental - CENTURY 21 Aruba: single-family homes for rent: https://century21aruba.com/en/s/for-rent/single-family-homes - QSI International School of Aruba: Admissions process: https://aruba.qsi.org/admissions/admissions-process - International School of Aruba: Admissions (tuition and fees), Wayback Machine snapshot 12 Jan 2026: https://web.archive.org/web/20260112210400/https://www.isaruba.com/admissions #### Change log - 2026-10-15: initial research. - 2026-10-15: added prime rent from RE/MAX Aruba listings; school fee not published by QSI Aruba. - 2026-10-15: added international school fee (AWG 39,755, International School of Aruba Grades 9-12, 2025-26, from a 12 Jan 2026 Wayback snapshot; QSI publishes no 2026-27 tuition). - 2026-10-15: family rent re-checked against the upper-middle-class standard: kept. ## Residence and succession sources - [Everything you need to know about the New Aruba Inheritance Law](http://rjk-attorneys.com/index.php/2021/10/08/everything-you-need-to-know-about-the-new-aruba-inheritance-law/) — RJK Attorneys - [Nuytinck, Het nieuwe erfrecht van Aruba, Curaçao en Sint Maarten (2010)](https://repub.eur.nl/pub/21968/A.J.M.%20Nuytinck,%20Het%20nieuwe%20erfrecht%20van%20Aruba,%20Curacao%20en%20Sint%20Maarten.pdf) — Erasmus University Rotterdam - [Kamervragen 2021Z03742 (legitieme portie in the Kingdom)](https://zoek.officielebekendmakingen.nl/kv-tk-2021Z03742.html) — Dutch House of Representatives - [HBN newsletter: new Book 2 of the Aruba Civil Code](https://hbnlawtax.com/app/uploads/2021/02/HBN-Newsletter-Aruba-Boek2.pdf) — HBN Law & Tax - [HCCH status table: 1985 Trusts Convention](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — Hague Conference on Private International Law - [HCCH extensions of the Trusts Convention: Kingdom of the Netherlands](https://www.hcch.net/en/instruments/conventions/status-table/extensions/?cid=59&mid=709) — Hague Conference on Private International Law