Tax changes for the hotel and lodging sector in Aruba - part 3

In our previous newsflashes named ‘Tax changes for the hotel- and lodging sector in Aruba part I and II’ (hereinafter ‘previous newsflashes’) we informed you about the introduction of the so-called environmental tax for hotels, lodging houses and timeshare resorts and the amendment of the basis for the calculation of the tourist levy for all-inclusive hotels.


On November 19, 2013 the Government of Aruba (hereinafter ‘GOA’) approved the special tax on rental vehicles. With the introduction of the special tax on rental vehicles, other regulations of the beneficial policy 2013 have come into force at the moment the special tax was approved by the GOA. In this newsflash we will inform you about the following changes of law:

  • Introduction of a so-called special tax for rental vehicles.
  • Reduced import duties for hotels, lodging houses and timeshare resorts.
  • Introduction of the maintenance reserve for timeshare resorts.