Dividend Withholding Tax Returns – Aruba

August 7, 2025

The Tax Authorities in Aruba have announced that as per August 4, 2025, all Dividend Withholding Tax returns need to be filed electronically.

Bo Impuesto
Dividend Withholding Tax returns have been made available in the “Bo Impuesto” portal for entrepreneurs. This portal has already been in use for the monthly tax returns for the Turnover Tax, Payroll taxes and the annual Profit Tax returns, and has also been made available to file objection letters against all tax assessments imposed by the Tax Authorities.

The portal will have a separate folder named “Dividendbelasting” to be used for Dividend Withholding Tax returns, which can be accessed by the employee responsible for filing the other tax returns, who already has access to the “Bo Impuesto’ portal.

As of August 4, 2025, paper or email submissions of tax returns will no longer be accepted

Third Party access
Please note that if you are assisted by your third-party advisor with filing tax returns in “Bo Impuesto” portal, they will not have access automatically to the “Dividendbelasting” folder. You will need to authorize your advisor separately in the portal should you wish for them to assist you with preparing and filing the tax returns.

Contact
If you wish to receive further information or discuss your tax position, kindly contact one of our advisors.