Aruba is an island and a constituent country of the Kingdom of the Netherlands in the southern Caribbean Sea, located about 1,600 kilometers (990 mi) west of the main part of the Lesser Antilles and 29 kilometers (18 mi) north of the coast of Venezuela. It measures 32 kilometers (20 mi) long from its northwestern to its southeastern end and 10 kilometers (6 mi) across at its widest point. Together with Bonaire and Curaçao, Aruba forms a group referred to as the ABC islands. Collectively, Aruba and the other Dutch islands in the Caribbean are often called the Dutch Caribbean.

Capital: Oranjestad

Currency: Aruban florin

Timezone: UTC-4

Corporate tax rate: 25%

Personal tax rate: 7-55,85%

Capital gains tax: 7-55,85%

VAT: No VAT. Sales tax of 1,5%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: No – Assessment rules of the Netherlands apply.

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