Aruba — Health tax (HT)
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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
Aruba HT rates for 2017
- 1% through 7 July 2015
2% as of 8 July 2015
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:
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.
Aruba Tax Sources & Citations
- EN: Aruba Value Added Tax
- RU: НДС
- CN: 增值税
- Aruba Departamento di Impuesto (accessed 2017)
- Ernst & Young global VAT tax study, Aruba (updated 2017)
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