Business Permits & Incorporation for Foreigners in Oranjestad

Separate Oranjestad Incentive

A separate 2026 decree also grants a 10-year Exempt Company corporate tax regime (1 Jan 2026 – 31 Dec 2035) specifically for qualifying urban-redevelopment/renovation income tied to revitalizing the Oranjestad and San Nicolaas city centers — relevant mainly to real-estate/redevelopment ventures, not general freelance or service businesses.

Status

Fully legal and regulated

Conditions

Must be incorporated on or after 1 Jan 2026, registered with the Chamber of Commerce, the Social Insurance Bank (SVb), and the Tax Department within one month of incorporation, hold a business license confirming activity in a designated 'promising sector' (tourism, knowledge economy, logistics, agriculture, circular economy, or creative industries), and demonstrate real economic substance/activity in Aruba.

Eligibility Local

AWG 50,000

Description

As of 1 January 2026, Aruba introduced a Startup Tax Incentive Regime giving qualifying new companies an exemption from Corporate Income Tax of up to AWG 50,000 per year for the first 5 financial years after incorporation.

Trade Register Filing Only

Once all documents are ready, the Chamber of Commerce registration itself can be completed in as little as 1-3 business days according to incorporation-service providers.

Realistic Full Process For A Foreigner

Several weeks to a few months in practice, because the Business Establishment License and (for foreign directors) the Director's License both require a Minister of Economic Affairs decision preceded by a Chamber of Commerce advisory opinion — these government reviews add substantial time beyond the notarial/registry steps.

Note

Beware of company-formation marketing sites quoting only the fast trade-register step ("1-3 days" or "a single week") without mentioning that the business/director's license approval is a separate, slower government process for foreign-linked entities.

Step By Step Process

• 1. Choose a legal structure (NV, VBA, AVV, or branch) and reserve/get approval for a company name with the Aruba Chamber of Commerce (Kamer van Koophandel en Nijverheid Aruba).
• 2. Draft the Articles of Association / deed of incorporation. For an NV/VBA this must be executed as a notarial deed before an Aruban civil-law notary, in Dutch.
• 3. Register the entity in the Trade Registry (Commercial Register) at the Aruba Chamber of Commerce.
• 4. Apply for a Business Establishment License from the Department of Economic Affairs, Commerce and Industry (DEACI) on behalf of the Minister of Economic Affairs — required for virtually any company involving a foreigner as owner, partner, or director.
• 5. If any managing director is foreign (not an Aruba-born or naturalized Dutch national, or not otherwise treated as 'local'), that individual must separately obtain a Director's License (directievergunning), issued by DEACI after the Chamber of Commerce gives an advisory opinion.
• 6. Register the company's Ultimate Beneficial Owner(s) (UBO) with the Chamber of Commerce.
• 7. Register with the tax authority (Departamento di Impuesto) for profit tax and turnover tax (BBO) purposes.
• 8. Open a corporate bank account (banks generally require the business/director's license and incorporation documents already in hand).
• 9. Obtain any sector-specific operational permits (e.g. import license, food & beverage license, accommodation license) only after Chamber registration and the Business Establishment License are secured.

Documents Typically Required

• Valid passport(s) of shareholders/directors
• Proof of address for the company's legal representative
• Description of intended business activity, often with a business plan
• Signed Articles of Association / draft deed of incorporation
• Proof of registered business address in Aruba (lease or owner's attestation)
• Corporate extract (e.g. Kbis equivalent) if a shareholder is itself a foreign legal entity
• Background/screening information on owners, partners, shareholders and directors (may be requested by DEACI)

Explanation

There is no absolute legal requirement to have a local co-owner, but government licensing practice heavily favors it. The Department of Economic Affairs' guidelines state it will recommend approval of a Business Establishment License where at least 60% of the shares are held by locals (or persons treated as equivalent to locals) and locals act as managing directors. Full foreign ownership is only realistically approved for specific categories: large-scale tourism projects, capital-intensive processing industry, projects creating significant jobs, or highly specialized know-how/services not available locally, holding or property companies, or an offshore-only company with a local co-director.

Director Specific Rule

A foreign managing director needs a personal Director's License. Foreign (legal) persons can generally only obtain one where a demonstrable investment of at least AWG 500,000 is made per license requested, the activity involves highly specialized/complex know-how, the activity is being actively stimulated by the Chamber of Commerce, or the entity is a holding/property company or an offshore-only company with a resident local co-director.

Mandatory Local Partner

No

Vba Specific Note

A VBA in practice requires at least one director or legal representative resident in Aruba; if the entity has no resident individual director, foreign owners commonly appoint a licensed local trust/corporate-service company to fill this role.