Curaçao
⚠ Some figures here are still settling — medium confidence. Verify against the primary regulator before relying on them.
Curaçao historically issued huge numbers of online gambling permits through four private 'master' licence holders that sold sub-licences, a model widely criticised for weak oversight. Under the LOK (Landsverordening op de kansspelen / National Ordinance for Games of Chance), passed by parliament on 17 December 2024 and in force from 24 December 2024, the new Curaçao Gaming Authority (CGA) now licenses operators directly, maintains a public register, runs its own UBO due diligence, and enforces AML/CFT and player-protection rules. Master/sub-licences were phased out with old sub-licences expiring in 2025 as holders migrate to direct CGA licences. The regime and its detailed requirements are still settling, so specifics remain subject to change.
Net profit (corporate income tax)
~2% effective corporate income tax; 0% gaming tax on GGR
No dedicated gaming tax on gross gaming revenue and no VAT; operators pay corporate income tax with an effective rate around 2% under the territorial/e-zone model. A 15% OECD global minimum top-up tax applies only to groups with ≥€750m consolidated revenue. Tax detail is still settling under LOK — treat as indicative.
Curaçao LOK: new National Ordinance for Games of Chance in force 24 Dec 2024; direct CGA licensing replacing the master/sub-licence model; old sub-licences expired in 2025 and the transition (portals, migration, detailed rules) is ongoing — high volatility.
Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Curaçao Gaming Authority) before relying on it.