Aruba Tax Alert – 2025 Aruba Income Tax Returns to Be Filed Exclusively Through the BO impuesto (BOi) Portal

July 16, 2026

The Aruba Tax Department has announced that the 2025 Aruba income tax returns (inkomstenbelasting) will be filed exclusively through the BO impuesto (BOi) portal. Consequently, the traditional paper income tax return will no longer be issued. The digital return is expected to become available in November 2026, with the extension of the official filing period to be announced at a later date.

Introduction of the electronic return

The 2025 income tax return will be completed and submitted through the BOi portal. While the underlying filing obligations and supporting documentation requirements remain unchanged, all supporting documentation must now be submitted electronically.

Access to the digital return requires an individual BOi account. This requirement applies to all taxpayers, including married couples. Accordingly, each spouse must maintain a separate BOi account and, where a tax advisor is engaged, separately authorize that advisor through the BOi portal before access to the relevant return can be granted.

The Next Steps

The introduction of mandatory digital filing changes the manner in which taxpayers meet their existing compliance obligations rather than the obligations themselves. Although the substantive filing requirements remain unchanged, compliance will now depend on timely completion of the necessary administrative steps, including BOi registration, representative authorization and the electronic submission of supporting documentation.

Taxpayers who have not yet activated a BOi account, as well as those intending to appoint a tax advisor, should complete the necessary registrations and authorization well before the filing period opens. Taxpayers who engage a tax advisor should also ensure that the required BOi authorization is completed in advance, as advisors will not be able to access the digital income tax returns without the necessary authorization.

It is important to use the period before the 2025 filing season to complete the administrative steps necessary for digital filing, including BOi registration, representative authorization and preparation of supporting documentation in electronic format.

Contact us

For further information on the implications of these developments or assistance with your 2025 Aruba income tax compliance obligations, please contact one of our advisors.