- Small business scheme for 2023 in Aruba
- Scheme regulated in Article 14a and Article 15c of National Ordinance
- Eligible small entrepreneurs do not have to file or pay certain taxes
- Conditions for eligibility include being a natural person living or located in Aruba, owning a sole proprietorship, and having a yearly turnover below Afl. 50,000
- If turnover threshold is exceeded, small entrepreneurs must file and pay taxes for the remainder of the year and subsequent years.
Source: hbnlawtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
