AW Health tax (HT) Rates Aruba — Health tax (HT)

General VAT Rate Other Rates Local Currency
2% NA Florin (AWG)

Aruba's general VAT rate is 2%, with other rates including NA that can apply to certain transactions. The Health tax (HT) is administered by the Departamento di Impuesto in Oranjestad.

There is also a Health tax (HT) of 1%-2$.

Aruba's consumption tax is called the Revenue tax (RT), locally known as Belasting op bedrijfsomzetten, which was introduced in January 2007.

Aruba's consumption tax is called the Health tax (HT), locally known as Bestemmingsheffing AZV, which was introduced in January 2015.


Aruba RT rates for 2017

Standard
1.5%
Other
Exempt

Aruba HT rates for 2017

Standard
1% through 7 July 2015

2% as of 8 July 2015

Other
Exempt

Aruba RT and HT number format

Businesses in Aruba that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Departamento di Impuesto, and will follow a certain format. The RT and HT number format is XXXXXXX (7 digits).


Aruba RT and HT return periods

Businesses in Aruba that are required to collect tax from consumers must file regular tax returns with the Departamento di Impuesto in Oranjestad. Aruba's RT and HT return periods are:

Monthly

Thresholds for RT and HT

None


Recovery of RT and HT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Aruba are not required to collect taxes from the consumer.


Aruba VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Aruba VAT refund program, more info can be obtained from the Departamento di Impuesto.


AW Health tax (HT) Rates Aruba Tax Sources & Citations

  • EN: Aruba Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Aruba's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Aruba tax information on this page is incorrect or out of date.
Citations:
  1. Aruba Departamento di Impuesto (accessed 2017)
  2. Ernst & Young global VAT tax study, Aruba (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/aw-aruba