Aruba Tax Update: Emigrating from Aruba – Tax Residency, Exit Procedures and Continuing Tax Obligations

July 6, 2026

Overview

Individuals emigrating from Aruba should carefully consider the tax implications of their departure. While emigration may result in the cessation of Aruban tax residency, certain administrative formalities remain relevant and, depending on the circumstances, individuals may continue to be subject to Aruban taxation on specific income sources after leaving Aruba.

End Taxpayer Personal Income Tax Return (ETPR)

As part of its administrative practice, the Departamento di Impuesto expects taxpayers intending to emigrate from Aruba to obtain and submit an End Taxpayer Personal Income Tax Return (ETPR) before departure.

The Tax Authorities’ published guidance instructs taxpayers to contact the Departamento di Impuesto prior to departure to obtain and complete the ETPR. In practice, taxpayers should allow sufficient time to complete this process to facilitate the orderly finalization of their Aruban tax affairs.

The General Tax Ordinance requires all taxpayers to provide the tax authorities with all necessary information regarding their tax position and allows the Tax Authorities to decide the manner in which this information is to be provided. The ETPR is part of the administrative procedures applied by the Tax Authorities upon emigration.

Civil Registry vs. Tax Residency

Deregistration from the Civil Registry (Censo) is an administrative requirement when permanently leaving Aruba. However, deregistration from Censo does not, in itself determine an individual’s tax residency or tax liability and does not exempt a taxpayer to provide information about their residency status to the Tax Authorities.

Under Article 4 of the General Tax Ordinance, the tax residency is determined based on the relevant facts and circumstances. While deregistration from Censo is a relevant consideration, the overall assessment depends on an individual’s personal and economic ties with Aruba.

Continuing Tax Exposure

Individuals who cease to be resident in Aruba are generally no longer subject to Aruban income tax on their worldwide income. However, certain Aruba-source income may remain taxable after emigration. Whether an individual continues to have Aruban tax obligations depends on the nature of the income and the applicable provisions of Aruban tax law.

Typical examples include:

HBN Law & Tax observations

Individuals planning to emigrate from Aruba should review their tax position well in advance of departure. Particular attention should be given to determining the expected cessation of Aruban tax residency, identifying any continuing Aruba-source income, and completing the administrative procedures required by the Departamento di Impuesto and other relevant authorities. Early planning can help facilitate the timely settlement of Aruban tax affairs and reduce the risk of ongoing compliance obligations.

Given the fact-specific nature of the Aruban tax residency rules, professional advice should be sought before emigrating from Aruba. HBN Law & Tax (Aruba) would be pleased to assist with assessing the tax implications of emigration, coordinating the required compliance procedures and advising on any continuing Aruban tax obligations.