WILLEMSTAD – Private landlords in Curaçao have until September 30, 2025, to declare their rental income without facing penalties, thanks to a one-time tax amnesty offered by the Tax Office. This special arrangement is aimed at landlords who have failed to fully report rental earnings in recent years. 

A significant number of residents rent out homes or apartments on the island—either to tourists or long-term tenants. These rental earnings are taxable and must be reported in annual income tax returns. 

However, investigations have revealed that many landlords either underreport or fail to declare this income altogether. As a result, the Tax Office has already issued back assessments and fines to various individuals. 

Penalty Waiver for Voluntary Compliance 

Under the amnesty program, landlords who accurately report their full rental income for 2024 on their 2024 income tax return—submitted before September 30, 2025—will receive a waiver of penalties and back taxes for previous years up to and including 2023. 

However, the offer only applies to landlords who have not yet been contacted by the SBAB (Tax Audit Bureau) or the Tax Office about possible undeclared income. 

Increased Scrutiny Going Forward 

The Tax Office has announced stricter oversight of rental income reporting on 2024 tax returns. Landlords who do not take advantage of the amnesty and are later caught failing to declare income may face retroactive assessments and fines dating back up to ten years. 

Authorities urge landlords to use this opportunity to come clean, as enforcement efforts will intensify in the coming months.