Curacao has published the Ministerial regulation setting the individual income tax brackets and rates for 2023. The individual income tax brackets/rates are as follows with effect from 1 January 2023:
- up to ANG 34,889 - 9.75%
- over ANG 34,889 up to 46,519 - 15.0%
- over ANG 46,519 up to 69,779 - 23.0%
- over ANG 69,779 up to 98,853 - 30.0%
- over ANG 98,853 up to 145,372 - 37.5%
- over ANG 145,372 - 46.5%
The regulation also sets the basic discount (credit) for 2023, which is ANG 2,601, as well as…