Aruba Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Aruba calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| AWG 120,000 a yearHousehold and pension situation: Unmarried, born 1962 to 2007, no child deduction and no employee pension or savings fund contribution | AWG 100,332.00 | AWG 100,332.00 | Matches |
Official sources and monitoring
7 official sources. 7 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income tax and wage tax table 2026 (Belastingtabel 2026), including the AFL 30,000 tax-free amountDepartamento di Impuesto (DIMP), Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| How much wage tax to withhold - costs deduction and premium deductionsDepartamento di Impuesto (DIMP), Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| National insurance premiums - premium income after the costs deductionDepartamento di Impuesto (DIMP), Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| AOV/AWW premium limits - 15.5% up to AFL 85,000Departamento di Impuesto (DIMP), Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| AZV premium limits 2026 - 10.5% up to AFL 85,000Departamento di Impuesto (DIMP), Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Compensation allowance (reparatietoeslag) table from 1 January 2026Government of Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Minimum hourly wage of AFL 11.58 from 1 January 2026Government of Aruba | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version AW-2026-v1, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident of Aruba, born 1962 to 2007 (age 18 to 64 for the whole year), working for one private-sector employer for the whole of 2026 with the same pay every month and no other income.
- No employee contribution to a pension fund or a savings and provident fund (spaar- en voorzieningsfonds). Those contributions reduce premium income and taxable pay and are not modelled.
- Premium income is gross pay less the costs deduction of 3%, at most AFL 1,500 a year. AOV/AWW is 15.5% of premium income up to AFL 85,000 (employee 5%, employer 10.5%). AZV is 10.5% up to AFL 85,000 (employee 1.6%, employer 8.9%).
- Taxable pay is gross pay less the costs deduction and the employee AOV/AWW and AZV premiums. The AFL 30,000 tax-free amount is deducted to give table income, the 2026 table applies (0%, 21%, 42% and 52%) and the tax is rounded down to whole florins.
- Unmarried (or permanently separated) for the whole of 2026 and claiming no child deduction (kinderaftrek), so wage tax equals the annual income tax.
Coverage & limitations
Rule version AW-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Married couples, child deductions, employee pension and savings fund contributions, other income and AOV pensioners (age 65 and over) are not supported.
- Monthly pay up to AFL 2,500.01, where the compensation allowance (reparatietoeslag) applies, is not supported.
- Employer SVB sickness insurance (ZV), accident insurance (OV, by hazard class), severance (cessantia) and the employer share of any pension plan are not included in employer cost. SVB has not published a 2026 tariff overview and the accident rate depends on the employer.
- Benefits in kind, bonuses, holiday pay and a thirteenth month are not included.
- Independent professional verification pending.