The Netherlands Antilles provides special tax advantages for Pensioners and
Retirees who establish their personal
domicile on any of the five islands of the
Netherlands Antilles.

Pensioners has facilities which provides a
favorable personal income tax regime for
individuals who take up residence in the Netherlands Antilles. The local status of a pensioner/retiree is that of a full resident, not some sort of non-domiciled or special expatriate status.

The pensioner’s regulation is in force as from the year 1989. Except for a number of changes in 1997 to clear up a number of uncertainties in the practical use of the regulation, it has basically remained unchanged. The pensioners’ regulation, using a 10% rate for, for instance, pension benefits, annuities, old-age pensions and capital gains, is an attractive tax regime for foreign taxpayers who meet the re-quired conditions.