🇦🇼 Aruba
Latin America & Caribbean · ISORA participant ·
Aruba employs automated bulk data matching in practice and has statutory interest limitation rules. The jurisdiction also mandates country-by-country reporting. However, Aruba does not have controlled foreign company rules.Auto-generated summary of the verified data below; every fact traces to a source on this page.
5/11
enforcement powers assessed
Enforcement powers
Automated bulk data matching Yes — documented practice
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: Yes”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Controlled foreign company (CFC) rules No — power absent
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — No”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Public naming of non-compliant taxpayers No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 2 data points
| Is there a controlled foreign company rule in place? · Regime 1 | No |
| Is there a controlled foreign company rule in place? · Not applicable | No |
Interest limitation — 17 data points
| Do any loss carry-back or carry-forward provisions apply? · Regime 1 | No |
| Do any loss carry-back or carry-forward provisions apply? · Rule 1 | No |
| Is a de minimis threshold present? · Regime 1 | None |
| Is a de minimis threshold present? · Rule 1 | None |
| Is there a group ratio rule or similar type of rule in place? · Regime 1 | No |
| Is there a group ratio rule or similar type of rule in place? · Rule 1 | No |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is the rule is applicable to net or gross interest expensing? · Regime 1 | Gross interest expense |
| Is the rule is applicable to net or gross interest expensing? · Rule 1 | Gross interest expense |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Type of interest limitation rule · Rule 1 | Thin Cap |
| Is the rule is applicable to third party debt? · Regime 1 | No |
| Is the rule is applicable to third party debt? · Rule 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Regime 1 | No |
| Are there targeted rules to address specific risks not addressed by the general rule? · Rule 1 | No |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | AWG 1.5 billion |
| Headquarter jurisidiction filing required from | 01-Jan-19 |
IP regimes — 8 data points
| Regime name · Regime 1 | Investment Promotion |
| Regime name · Regime 2 | Free Zone |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Abolished |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 2 | Abolished |
| Asset types that can qualify for the IP regime · Regime 1 | Assets not restricted to three allowed asset categories |
| Tax rate that would otherwise apply · Regime 1 | 25.00% |
| Tax rate that would otherwise apply · Regime 2 | 25.00% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 0.00% |
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2024 | 100 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2020 | 100 |
| Population per FTE | 2024 | 486.463963963964 |
| Labor force per FTE | 2024 | 262.6846846846847 |
| Active taxpayers on PIT register as percentage of Population | 2024 | 38.97865641927867 |
| Active taxpayers on PIT register as percentage of Labor Force | 2024 | 72.18430619384046 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2024 | 89.9117649338158 |
| CIT arrears as percentage of CIT collected | 2024 | 340.2799222279408 |
| PIT arrears as percentage of PIT collected | 2024 | 106.7921617452026 |
| PAYE arrears as percentage of PIT collected | 2024 | 104.3000784908112 |
| VAT arrears as percentage of VAT collected | 2020 | 361.1559122 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2020 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2020 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2020 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2020 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2020 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2020 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2020 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2020 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2020 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2024 | 1.289978647848077 |
| Audit hit rate | 2024 | 59.87654320987654 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2024 | 100 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PIT | 2024 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - PAYE | 2024 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Common administrative penalty framework for non-disclosure across the major tax types | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Penalties imposed generally take account of taxpayers' culpability (i.e. degree of blame) | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to remit / reduce penalties in appropriate circumstances | 2022 | 1 |
| Administrative sanctions for taxpayer non-disclosure - Administration is empowered to make public details of some / all taxpayers subject to administrative penalties imposed for non-disclosure | 2022 | 0 |
| On-time filing rate % - CIT | 2024 | 32.36482796286182 |
| On-time filing rate % - PIT | 2024 | 42.82750727264056 |
| On-time filing rate % - VAT | 2020 | 66.43285183 |
| On-time filing rate % - PAYE | 2024 | 88.2986748216106 |
| Administration pre-fills PIT returns or assessments | 2024 | 0 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 0 |
| E-filing mandatory - PIT | 2022 | 0 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2024 | 1 |
| Percentage of payments received electronically-By number of payments | 2024 | 65 |
| Percentage of payments received electronically-By value of payments | 2024 | 90 |
| Cooperative compliance approach exists for -Large taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2024 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2024 | 0 |
| Most employees that have tax deducted through direct withholding required to file a return | 2024 | 0 |
| Administration receives data from devices that register transactions | 2024 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2024 | 1 |
| Administration has specialized audit staff for international tax issues | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 0 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 0 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 1 |
| Administration undertakes fully automated compliance checks - compliance issues automatically communicated to taxpayer | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 0 |