Aruba – Turnover Tax Laws

Aruba has three turnover taxes, being

• BBO (“belasting over bedrijfsomzetten” – ”Tax on Business Turnover”)
• BAZV (“bestemmingsheffing AZV” – ”Destination charge AZV”)
• BAVP (“belasting addidionele voorzieningen PPS-projecten” – ”Taxation of additional provisions for PPS projects”).

Although it are different taxes, their tax bases and other characteristics are exactly the same.

Subject to turnover tax are entrepreneurs that in the course of their enterprise supply goods or render services in Aruba. The taxable base consists of all remunerations (in cash or in kind) received by the entrepreneur for the supply of goods or the rendering of services in Aruba. The rate is set on 1.5% for BBO, 1.5% for BAVP and 3% for BAZV for a total of 6%.

Laws

• BBO – Tax on business turnover
• BAZV – Destination charge AZV
• BAVP – Taxation of additional provisions for PPS projects (Article 13a)

See also

• BDO – Turnover Tax in Aruba
• BBO – Impuesto.aw
• BAZV – Impuesto.aw

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