Bitcoin Tax in Aruba (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

The official text is the income tax ordinance, the Landsverordening inkomstenbelasting (AB 1991 no. GT 51), consolidated as valid from 2023 and linked from the department's Inkomstenbelasting page, and it never mentions crypto, virtual or digital assets, bitcoin or tokens. Article 8 lists what is not counted as income, including profit from speculation in securities and goods outside the running of a business (8c) and profit from the disposal of goods outside a business or profession (8d). Article 6 brings profit from a business or profession, and from acts, work and services of every kind, into income. Tax is computed from a table running from 10.00% to 52.00% after a tax-free amount of at most Afl. 30.000,- per year (article 24), with a flat 25% for the specific components articles 14 and 24 name, such as income from shares. The ordinance does not say which of these articles, if any, a gain on selling bitcoin falls under.

Regime: No crypto-specific rule
Tax authority: Departamento di Impuesto (Aruba tax department)
Framework: Landsverordening inkomstenbelasting (AB 1991 no. GT 51), articles 3, 6, 8, 15 and 24 (1991)
Losses: Under article 15, a loss computed in a tax year when determining taxable income is deducted when determining taxable income over the following five tax years, starting with the first of those years. The ordinance does not say whether a loss on bitcoin is a loss for this purpose.

What is not taxed

Under article 8(c) of the Landsverordening inkomstenbelasting, profit arising from speculation in securities and goods, other than in the running of a business, is not regarded as income; the ordinance does not say whether bitcoin counts as such goods.
Under article 8(d), profit arising from the disposal of goods other than in the running of a business or profession is not regarded as income; the ordinance does not say whether bitcoin counts as such goods.
Under article 24(2), a tax-free amount of at most Afl. 30.000,- per year is deducted from taxable income before the tax table is applied, reduced proportionally for anyone not taxable for the whole calendar year.

Frequently asked questions

Does Aruba tax profits from selling bitcoin?

The income tax ordinance never mentions crypto or digital assets. Article 8 of the ordinance says profit from speculation in securities and goods, and profit from disposing of goods, is not income when it happens outside a business or profession, while article 6 taxes profit from a business or profession and from acts, work and services of every kind.

Can I carry forward a loss in Aruba?

Article 15 says a loss computed when determining taxable income in a tax year is deducted from taxable income in the following five tax years, starting with the first. The ordinance does not address whether a loss on bitcoin qualifies.

Is there any Aruba crypto tax guidance from the Departamento di Impuesto?

The department's Inkomstenbelasting page is a list of legislation PDFs, and the income tax ordinance it links contains no reference to crypto, virtual or digital assets.

Sources

The authority itself: Departamento di Impuesto (Aruba tax department). Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Aruba covers exchanges, payment methods and legality for residents.