Aruba has several special regimes that co-exist next to each other and provide certain tax benefits to those who meet the conditions. This may range from an exemption from corporate income tax on specific income sources, to hotel activities or activities aimed at export, as well as enterprises situated in a special zone in San Nicolas, a town in the south-east of Aruba. At BDO we believe that sharing of information is important and have included the highlights the special regimes that are available. The Aruba special regimes are complex and have many nuances. The content of the information provided is designed to provide information on matters of interest and the services available from BDO-WTS only, and does not constitute professional advice of any kind. Would you like to know more about how the Aruba special regimes may apply to your business, please contact one of our professionals. We would be happy to be of assistance.