Registering a company in Curaçao as a BV for business and production is the best solution in 2026. Curaçao is a self-governing overseas territory of the Kingdom of the Netherlands in the Caribbean, and is one of the world's largest hubs for international e-commerce, fintech projects, and online gambling (iGaming). The primary legal forms for foreign economic activity are a private limited liability company (BV) and a public limited company (NV). Regulation of the corporate sector and licensing are carried out by the Curaçao Chamber of Commerce and Industry and the CGA (Curaçao Gaming Authority).
Taxation by business activity
Curacao applies a territorial taxation principle. An offshore company (Curacao BV / NV) conducting commercial activity outside the jurisdiction and receiving no income from sources on the island is exempt from standard taxes or may fall under the special E-Zone (E-Commerce Zone) regime.
- International trade, IT services and e-commerce: An offshore company pays 0% corporate income tax on profit derived from foreign sources. Under the E-Zone regime, the effective rate ranges from 0% to 2%.
- Holding activities and asset protection: Dividends, interest, royalties and capital gains from the sale of foreign assets received by the offshore company are not taxed (0%).
- Online gambling and iGaming: Gross gaming revenue (GGR) tax is 0%, and the international operating income of the gaming operator is fully exempt from local corporate income tax.
Key tax-regime parameters:
- Corporate income tax (CIT): 0% on international income.
- Withholding tax (WHT) on dividends, interest and royalties: 0% when paid to nonresidents.
- Capital Gains Tax: 0%.
- Value-added tax (VAT): 0% on international business transactions.
iGaming and online gambling licensing (LOK regime)
Curacao is a recognized global leader in licensing online casinos, sportsbooks, poker rooms and esports. The jurisdiction operates under the LOK reform (Landsverordening op de Kansspelen), which fully abolished the former sublicensing system and moved the market under the direct control of the government authority Curaçao Gaming Authority (CGA).
- Single universal license: An offshore company in Curacao receives one license that simultaneously covers all types of gaming activity, including slots, live casino, sports betting, lotteries and P2P poker. Separate permits for each gaming product are not required.
- License categories (LOK Framework):
- B2C License (Operator License): authorization for operators that interact directly with players, including accepting wagers, operating games and making payouts.
- B2B License (Supplier License): authorization for software developers, platform providers, aggregators and odds suppliers.
- Crypto compatibility (Crypto-friendly): The Curacao license officially permits deposits and payouts to players in cryptocurrencies (BTC, ETH, USDT), subject to AML/KYC standards and on-chain transaction monitoring.
- Presence requirements (Local Substance): LOK legislation requires a physical office in Curacao, appointment of a qualified director/representative and hosting of a local server. Staffing requirements are being introduced in stages, with the transition period extended through 2026–2027.
Banking sector, international settlements and European payment systems
Registering an offshore company in Curacao and connecting it to European fintech services is a key strategy for e-commerce and iGaming projects.
Opening accounts with European payment systems and EMIs:
- Remote account setup: An offshore company from Curacao can open corporate accounts with European payment systems (EMIs), neobanks in the United Kingdom and EU, and specialized gambling-friendly acquiring providers.
- European IBANs and multicurrency accounts: The offshore company can obtain direct IBAN accounts in EUR, USD, GBP and CHF for receiving SEPA and SWIFT payments, with the option to integrate crypto acquiring.
- Compliance process (KYC/AML): A direct CGA license and transparent UBO structure significantly simplify compliance with European payment institutions and card acquirers (VISA/Mastercard).
The combination of a Curacao offshore company (BV) + CGA license + European EMI account is a leading global standard for launching international iGaming platforms, fintech services and online projects. The combination of zero taxation on international income, full recognition of the license by global acquirers and clear direct regulation gives the structure a high level of legitimacy and scalability.