The 2021 land tax assessment is on its way

ORANJESTAD - The Tax Department recently mailed the 2021 land tax bills and they will arrive in your mailbox soon.

The bills are dated May 31, 2021.

Anyone who owns a home and/or piece of land in Aruba or has obtained land in a long lease or usufruct must pay land tax. How much land tax you have to pay depends on the taxable value of your home and/or plot of land. To calculate the tax rate, it is important to determine the market value of the home or piece of land. Based on the market value, the calculation is done, taking into account the rate set by law. 

The law indicates that the land tax can be paid in full at one once or in installments. Please read the invoice carefully for the terms of payment.

Terms of payment

Terms of payment as stipulated by law:

Land Assessment Tax 2021 dated May 31, 2021
Payment terms Deadline Amount due according to the law
First 2 payment terms June 30, 2021 50% of the billed amount which covers the 1st and 2nd quarter (January – March and April – June)
Third payment term September 30, 2021 25% of the billed amount that covers the third quarter (July – September)
Fourth term January 3, 2022 25% of the billed amount that covers the last quarter (October – December)
January 4, 2021, is the deadline when the land tax assessment must be fully paid.

Online payment preferred
Building Tax DepartmentPayments can be handled in person at the tax office headquarters, as well as at the MFAs or by wire transfer. Despite the payment options at the cashier's desk, the Tax Office recommends their preferred method of payment, specifically online through Aruba Bank or Banco di Caribe. The system of these banks is automatically connected to the payment system of the Tax Office and all transactions are recorded on the same transaction day. When paying online, select Bill Pay and NOT "transfer". Please include the type of tax you are paying; land tax 2021, invoice number, and also your personal tax number. This way payments can be processed correctly.

Payment Arrangement
Customers who cannot afford to pay the bill as indicated in the fixed term payment schedule may request a payment plan. This request should be made as soon as possible to prevent the Inland Revenue from continuing with the billing process, which gradually becomes more serious and may incur additional costs. Payers can also take advantage of the flexible payment arrangements offered through the Fiscal Relief Plan, Part 2 (section 9). Taxpayers can pay their taxes over a longer period, giving them more financial leeway.

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