Corporate income tax (CIT) - statutory and targeted small business in Aruba

Aruba: Corporate income tax (CIT) - statutory and targeted small business was 22 Percentage of taxable income in 2026. ▼ Falling

Latest (2026)
22 Percentage of taxable income
Change on year
unchanged
World rank
70th
of 128 countries
All-time high
49.45 Percentage of taxable income
in 2000
All-time low
22 Percentage of taxable income
in 2023
Years of data
27
2000–2026

Corporate income tax (CIT) - statutory and targeted small business in Aruba, 2000–2026

010203040502000201320262000: 49.5 Percentage of taxable income2001: 49.5 Percentage of taxable income2002: 49.5 Percentage of taxable income2003: 35 Percentage of taxable income2004: 35 Percentage of taxable income2005: 35 Percentage of taxable income2006: 35 Percentage of taxable income2007: 28 Percentage of taxable income2008: 28 Percentage of taxable income2009: 28 Percentage of taxable income2010: 28 Percentage of taxable income2011: 28 Percentage of taxable income2012: 28 Percentage of taxable income2013: 28 Percentage of taxable income2014: 28 Percentage of taxable income2015: 28 Percentage of taxable income2016: 25 Percentage of taxable income2017: 25 Percentage of taxable income2018: 25 Percentage of taxable income2019: 25 Percentage of taxable income2020: 25 Percentage of taxable income2021: 25 Percentage of taxable income2022: 25 Percentage of taxable income2023: 22 Percentage of taxable income2024: 22 Percentage of taxable income2025: 22 Percentage of taxable income2026: 22 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Aruba recorded 22 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.

That represents a change of down 12.0% over ten years.

Over the whole period, corporate income tax (cit) - statutory and targeted small business in Aruba peaked at 49.45 Percentage of taxable income in 2000 and was at its lowest, 22 Percentage of taxable income, in 2023.

Aruba ranks 70th of 128 countries on this measure, in the middle of the range.

The long-run direction has been consistently falling across the 27 years of available data.

Corporate income tax (CIT) - statutory and targeted small business in Aruba, year by year

Annual values for Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate in Aruba, 2000 to 2026.
Year Percentage of taxable income Change
2000 49.45 Percentage of taxable income
2001 49.45 Percentage of taxable income -0.0%
2002 49.45 Percentage of taxable income +0.0%
2003 35 Percentage of taxable income -29.2%
2004 35 Percentage of taxable income +0.0%
2005 35 Percentage of taxable income +0.0%
2006 35 Percentage of taxable income +0.0%
2007 28 Percentage of taxable income -20.0%
2008 28 Percentage of taxable income +0.0%
2009 28 Percentage of taxable income +0.0%
2010 28 Percentage of taxable income +0.0%
2011 28 Percentage of taxable income +0.0%
2012 28 Percentage of taxable income +0.0%
2013 28 Percentage of taxable income +0.0%
2014 28 Percentage of taxable income +0.0%
2015 28 Percentage of taxable income +0.0%
2016 25 Percentage of taxable income -10.7%
2017 25 Percentage of taxable income +0.0%
2018 25 Percentage of taxable income +0.0%
2019 25 Percentage of taxable income +0.0%
2020 25 Percentage of taxable income +0.0%
2021 25 Percentage of taxable income +0.0%
2022 25 Percentage of taxable income +0.0%
2023 22 Percentage of taxable income -12.0%
2024 22 Percentage of taxable income +0.0%
2025 22 Percentage of taxable income +0.0%
2026 22 Percentage of taxable income +0.0%

Aruba compared with similar countries

  • Aruba's 22 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.0× the median. (60 countries reporting)
  • Aruba's 22 Percentage of taxable income is below the median for Latin America & Caribbean, which is 25 Percentage of taxable income, 88% of the median. (29 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2000s 37.24 Percentage of taxable income 28 Percentage of taxable income 49.45 Percentage of taxable income 10
2010s 26.8 Percentage of taxable income 25 Percentage of taxable income 28 Percentage of taxable income 10
2020s 23.29 Percentage of taxable income 22 Percentage of taxable income 25 Percentage of taxable income 7

Countries ranked near Aruba

  1. 67 Austria 23 Percentage of taxable income compare
  2. 67 Israel 23 Percentage of taxable income compare
  3. 69 Egypt 22.5 Percentage of taxable income compare
  4. 70 Denmark 22 Percentage of taxable income compare
  5. 70 Indonesia 22 Percentage of taxable income compare
  6. 70 Greece 22 Percentage of taxable income compare
  7. 70 Norway 22 Percentage of taxable income compare
  8. 70 Botswana 22 Percentage of taxable income compare

See the full ranking of 146 places →

More economy & growth data for Aruba

All data for Aruba →

Frequently asked questions

What is corporate income tax (cit) - statutory and targeted small business in Aruba?
Corporate income tax (cit) - statutory and targeted small business in Aruba was 22 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Aruba?
The highest recorded value was 49.45 Percentage of taxable income in 2000.
What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Aruba?
The lowest recorded value was 22 Percentage of taxable income in 2023.
How does Aruba rank for corporate income tax (cit) - statutory and targeted small business?
Aruba ranks 70th out of 128 countries with data for 2026.
Is corporate income tax (cit) - statutory and targeted small business rising or falling in Aruba?
Over the last ten years it is down 12.0%. The long-run trend across the full record is falling.
Where does this Aruba data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.

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Corporate income tax (CIT) - statutory and targeted small business in Aruba. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/aruba/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.