Rentier or Retired Residence Permit

The Curaçao Rentier or Retired Residence Permit (Rentenier of gepensioneerd vergunning) lets foreign nationals reside in Curaçao while living entirely on passive income — from investments, savings, rental returns, or pension and retirement benefits. It is issued by the Immigration Service of Curaçao (Immigratiedienst Curaçao) under the Ministry of Justice. There are two sub-categories: rentiers, who live on investment income or savings, and retired persons, who live on pension benefits. Retired applicants aged 50 and older may additionally qualify for the Penshonado preferential tax arrangement, which offers a flat 10% tax rate on foreign-sourced income.

Note on currency: as of 31 March 2025, all official immigration and tax amounts are denominated in the Caribbean guilder (XCG), which replaced the Netherlands Antillean guilder (ANG) at a 1:1 rate. The numeric thresholds are unchanged, and the currency remains pegged to the US dollar (USD 1 = XCG 1.79).

• Foreign national able to demonstrate sufficient passive income or savings without taking local employment
• Minimum income of XCG 3,000 gross per month (or XCG 1,500/month if the spouse holds Dutch citizenship), shown by an original bank declaration
• Additional monthly income per dependent child (XCG 250–500 depending on age)
• No local employment or self-employment permitted
• Clean criminal record (declaration of good conduct from your last country of residence, not older than 3 months)
• Enrolment in the BVZ basic health insurance scheme, mandatory for all Curaçao residents
• First-time applicants must remain outside Curaçao while the application is decided

Penshonado Tax Arrangement (optional, for retirees)

Retired persons aged 50 or older who have not lived in Curaçao for at least 60 consecutive months prior to application may apply for the Penshonado arrangement. It requires owning property in Curaçao worth at least XCG 450,000 within 18 months of registration, occupied personally and not rented out. Two options are available:

• Option 1: 10% flat tax on foreign-sourced income
• Option 2: standard progressive rates applied to a fixed fictitious income of XCG 500,000, regardless of actual income

Switching from Option 1 to Option 2 requires a 3-year waiting period. The arrangement is forfeited if the holder or spouse earns local employment income, files incomplete tax returns for two consecutive years, loses the qualifying property for more than 6 months, or repeatedly violates the work restrictions.

First application:

• Proof of application fee payment (XCG 635) at Maduro & Curiel's Bank
• Completed and signed application form
• Valid passport copy
• Birth certificate copy (not older than 1 year; original required for inspection)
• Declaration of good conduct from your last country of residence (original, not older than 3 months)
• Original bank declaration confirming sufficient financial means
• For retirees invoking the Penshonado arrangement: a statement from a local Curaçao accountant or audit firm

Renewal:

• Proof of fee payment (XCG 615)
• Signed application form
• Passport copies
• Copy of the current permit (decree and seal)
• Bank declaration confirming continued sufficient financial means

The permit is valid for 1 year and must be renewed annually. Renewal applications may be submitted from 4 months before expiry, and the holder may remain in Curaçao while the renewal is processed. After 10 years of uninterrupted legal residence, holders may apply for a permanent residence permit.

Dependent family members each submit a separate application including proof of the family relationship and the applicable fee. Additional income must be demonstrated for each dependent child: XCG 250/month (ages 0–5), XCG 350/month (ages 6–11), XCG 500/month (age 12 and older). Spouses of Penshonado holders are subject to the same employment restrictions and may not work locally.

Curaçao residents are taxed on worldwide income under the standard income tax system, unless they qualify for the Penshonado arrangement. Regardless of Penshonado status, residents must pay BVZ (basic health insurance) premiums and social insurance contributions (AOV/AWW), and the AVBZ exceptional medical expenses premium applies to all residents.

1. Collect all required documents as PDF scans (straight, legible, colour copies for identity documents).
2. Pay the application fee (XCG 635 for a first application) at Maduro & Curiel's Bank, including your full name and date of birth in the payment reference.
3. Submit electronically via the Immigration Service portal at permit.immigrationcur.org, or by email to [email protected].
4. First-time applicants must await the decision outside of Curaçao. The Admission Office has a maximum of 4 months to decide.
5. If denied, applicants have 6 weeks to file a notice of objection (bezwaarschrift) by email to [email protected].
6. On arrival in Curaçao, register with the civil registry (bevolkingsregister) and enrol in the BVZ health insurance scheme.

Dutch and American nationals may instead be eligible for a Declaration of Admission by Right (Verklaring van Rechtswege), which grants equivalent legal status through a simplified procedure.