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14.5. Interest and Penalties


The State Ordinance on General Taxes stipulates cases where a penalty can be imposed. The Aruban penalty system can be divided into the following two categories:


In case of delay in filing of tax return, the minimum penalty is AWG 250 but maximum upto 5% of the tax due.

The penalty for omissions in the filing of taxes on the return, such as the wage tax and dividend WHT, by the due date, amounts to AWG 500. Penalty for non-payment of the tax amounts by the due date is up to a maximum of AWG 10,000.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Aruba has suspended the default penalties for non-payment, partial or late payments due for the months of April, May, and June 2020. Recovery interest from April 2020 is also suspended for non-payment or partial payment for a period of 3 months, provided taxpayers enter into a new payment arrangement.

Gross Negligence or Intent

Penalty in case of gross negligence or intent is 25% and 50%, respectively, of the additional tax due.

A penalty of 100% of the additional tax due can be levied in case of repetition, fraud, or substantial amounts not being levied or paid.