Tasse in Aruba

Navigating the complexities of international employment requires a thorough understanding of local tax regulations. In Aruba, both employers and employees have distinct obligations regarding payroll taxes, social security contributions, and income tax. Compliance with these rules is essential for smooth operations and avoiding penalties.

The Aruban tax system is administered by the Tax Department (Departamento di Impuesto) and includes various taxes that impact employment, such as wage tax (loonbelasting), social security premiums, and other contributions. Employers are responsible for correctly calculating, withholding, and remitting these amounts on behalf of their employees.

Employer of Record Social Security and Payroll Tax Obligations

Employers in Aruba are required to contribute to several social security and health insurance funds based on their employees' wages. These contributions are typically calculated as a percentage of the employee's gross salary, often up to a certain maximum income threshold. The specific rates and thresholds are subject to annual review.

For 2026, employers are generally responsible for contributions including, but not limited to:

• General Health Insurance (AZV): 8.9% of the employee's gross wage, capped at AWG 85,000.
• General Old Age Pension (AOV) and Widows' & Orphans' Pension (AWW): 10.5% of the employee's gross wage, capped at AWG 85,000.
• Accident Insurance (Ongevallenverzekering): 0.25% to 2.5% based on the risk class of the employer's business.
• Cessantia Fund: AWG 40 per employee per year.

The exact rates for 2026 will be published by the Aruban authorities. As an example, typical employer contribution structures involve rates applied to the gross salary, often capped at a maximum insurable income.

Tipo di contributo	Tasso Employer (%)	Base
Assicurazione Sanitaria Generale (AZV)	8.9%	Salario Lordo (Limitato ad AWG 85,000)
AOV/AWW	10.5%	Salario Lordo (Limitato ad AWG 85,000)
Assicurazione contro gli incidenti	0.25%–2.5% (a seconda del rischio)	Salario Lordo (Limitato)
Fondo Cessantia	AWG 40 per dipendente all'anno	Salario Lordo

Employers must also pay wage tax (loonbelasting) on behalf of their employees, which is essentially the withholding of the employee's income tax.

Richieste di Ritenuta dell'Income Tax

Employers in Aruba are mandated to withhold wage tax (loonbelasting) from their employees' salaries and remit it to the Tax Department. Wage tax is a prepayment of the employee's annual income tax liability. The amount to be withheld depends on the employee's income level and the applicable tax brackets, as well as any eligible deductions or tax credits.

Aruba operates a progressive income tax system, meaning higher income levels are taxed at higher rates. Employers use tax tables provided by the Tax Department to calculate the correct amount of wage tax to withhold from each payroll run.

While specific 2026 tax brackets will be confirmed, the structure typically involves several income thresholds with increasing marginal tax rates.

Reddito imponibile annuo (AWG)	Aliquota fiscale (%)
Fino a 34.930	0%
34.931 – 63.904	21%
63.905 – 135.527	42%
Sopra 135.527	52%

The employer is responsible for accurately applying these tables and considering any specific employee circumstances that affect the withholding amount.

Deduzioni e Abbuoni Fiscali per i Dipendenti

Employees in Aruba may be eligible for various tax deductions and allowances that can reduce their taxable income and, consequently, their annual income tax liability. While the employer primarily focuses on correct wage tax withholding based on provided tables and employee declarations, employees can claim further deductions when filing their annual income tax return.

Common deductions and allowances may include:

• Deduzioni personali
• Deduzioni per spese specifiche (ad esempio, costi medici, spese di istruzione)
• Interessi pagati su mutui per una residenza principale
• Premi per alcuni tipi di assicurazioni

The availability and limits of these deductions are defined by Aruban tax law and can influence an employee's final tax burden beyond the amount withheld as wage tax.

Scadenze di Conformità Fiscale e Rendicontazione

Employers in Aruba have strict deadlines for reporting and remitting wage tax and social security contributions. Compliance involves timely filing of declarations and payment of the calculated amounts.

Key compliance activities and typical deadlines include:

• Dichiarazioni mensili di Wage Tax e Contributi Sociali: Employers must file monthly declarations detailing the wages paid and the corresponding wage tax and social security contributions due. These declarations and payments are typically due by the 15° giorno del mese successivo al periodo di paga.
• Riconciliazione Annuale del Wage Tax: Employers are usually required to submit an annual reconciliation report summarizing the total wages paid and wage tax withheld for each employee during the calendar year. This report is crucial for employees filing their annual income tax returns. The deadline for this annual report is typically in Gennaio o Febbraio dell'anno successivo.
• Dichiarazioni annuali dei redditi (Dipendenti): While not an employer obligation, employees must file their annual income tax returns, usually by 1° luglio dell'anno successivo all'anno fiscale. L'esatto withholding del wage tax e la rendicontazione annuale sono fondamentali per questo processo.

Failure to meet these deadlines can result in penalties, interest charges, and other legal consequences for the employer.

Considerazioni Fiscali Speciali per Lavoratori e Aziende Straniere

Foreign workers and companies operating in Aruba may face specific tax rules.

• Stato di Residenza: La tassazione dei lavoratori stranieri dipende molto dal loro stato di residenza in Aruba. I residenti sono generalmente tassati sulla loro intera fonte di reddito, mentre i non residenti sono tipicamente tassati solo su redditi provenienti da Aruba. Specifiche regole si applicano per determinare la residenza.
• Permessi di Lavoro: I lavoratori stranieri necessitano di permessi di lavoro appropriati, che sono collegati al loro stato legale di impiego e alle obbligazioni fiscali.
• Aziende Straniere: Le aziende straniere che impiegano personale in Aruba, anche senza una stabile organizzazione, possono determinare obblighi per l'Employer of Record in materia di wage tax e contributi sociali. Creare una presenza locale o utilizzare un Employer of Record può aiutare a gestire questi obblighi in modo conforme.
• Trattati Fiscali: Aruba ha trattati fiscali con diversi paesi che possono offrire agevolazioni dalla doppia imposizione per lavoratori o aziende straniere.

Comprendere queste considerazioni speciali è cruciale per entità e individui stranieri per garantire la conformità alla normativa fiscale arubana. Si raccomanda vivamente di avvalersi di competenze locali o di un servizio di Employer of Record per affrontare queste complessità.