Organisation : Departamento di Impuesto
Facility Name : Pay Land Tax
Country : Aruba
Website : https://www.impuesto.aw/grondbelasting
How To Pay Land Tax in Aruba?
Anyone who owns a property and/or land in Aruba on 1 January of a calendar year must pay land tax. You will receive a land tax assessment. If you in the course of the calendar year your home and / or piece of land sells, you owe land tax throughout the current calendar year.
Related / Similar Facility : Submit Request For Payment Arrangement Aruba
Didn’t you receive land tax assessment?
If you have not received any assessment while you do own a house and/or piece of land, your home and/or land is not yet registered with Departamento di Impuesto. In this case, you must have your property and/or plot of land registered with the customer service of Departamento di Impuesto in Camacuri 2.
In order to register your property and/or land, you must bring the following documents of the Kadaster:
** The measurement letter
** The situation plan
** Cadastral number
** C number
If you do not let your home and/or plot of land register, you run the risk of being fined if Departamento di Impuesto finds that you own a house and/or piece of land and you have not provided any information intentionally or grossly deducted. This fine can be up to 100% of the tax rate.
There’s a ground lease:
If you have obtained land in leasehold, you must also pay land tax. In this case, in addition to land tax, you also pay the ground lease canon. The ground rent canon you have to pay because you use a piece of land from the government. You pay the ground rent to Departamento di Impuesto.
If you do not agree with the amount of the ground lease canon, you can contact the Infrastructure and Planning Directorate (DIP), telephone number 527-7100. You can also ask questions about lease. In this site section you will receive, among other things, information about how much land tax you have to pay, when you are eligible for exemption and when you have to pay land tax assessment.
How Much Land Tax To Pay?
How much land tax you have to pay depends on the taxable value of your home and/or land.
How is the taxable value of your home and/or land determined?
There are 2 valuation methods:
Your home is your main residence. The taxable value is the value that your property and/or piece of land yields when you sell it in uninhabited condition. This is called the value in economic traffic. You rent out your own home. The taxable value is the rental value.
This consists of the annual rental income of your property multiplied by a factor:
** House built before 1 March 1977: factor 12 1/2
** House built after 1 March 1977: factor 8 1/3
If the rental value is lower than the value in the economic traffic in uninhabited condition, then the value in the economic situation is used.
The Five-Year Period:
The value of a house and/or land is determined for a period of 5 years. At the beginning of the period the value is determined. You will therefore receive the same assessment during the 5 years of the period, unless the value of your home and/or piece of land has changed. The current period runs from 2017 to 2021. After each period, a revaluation takes place.
When Do Pay Land Tax?
** You can pay your land tax assessment in 4 equal instalments. Each period lapses on the last day of each quarter, i.e. 31 March, 30 June, 30 September and 31 December.
** If you receive land tax and a payment term has already expired, you must pay this expired period within 1 month after the date of this assessment.
** If a payment term expires within 1 month after the date of the tax assessment, you may pay this period within 1 month after the date of the assessment.
The example:
You will receive land tax assessments for the 2019 tax year on 30 June 2019. You must then pay the first and second installments no later than 30 July 2019. In this case, you do not have to pay the second term before 30 June 2019 but you can also pay by 30 July 2019 at the latest.