Curaçao is a Lesser Antilles island in the southern Caribbean Sea and the Dutch Caribbean region, about 65 km (40 mi) north of the Venezuelan coast. It is a constituent country (Dutch: land) of the Kingdom of the Netherlands.
The country was formerly part of the Curaçao and Dependencies colony (1815–1954) and is now formally called the Country of Curaçao, it includes the main island of Curaçao and the uninhabited island of Klein Curaçao (“Little Curaçao”). It has a population of over 160,000 in an area of 444 km2 (171 sq mi), and its capital is Willemstad.
Before the dissolution of the Netherlands Antilles on 10 October 2010, Curaçao was administered as the “Island Territory of Curaçao”, one of five island territories of the former Netherlands Antilles.
Currency: Netherlands Antillean guilder
Corporate tax rate: 22%
Personal tax rate: 9,75-46,5%
Capital gains tax: taxed as normal income.
Tax residence: Individuals living there for more than one year are considered residents. Taxation is only levied from the time of arrival until the day of departure.