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Bonaire, Saint-Eustatius and Saba: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 27 April 2020

Leniency possibilities towards businesses and individuals

  • In connection with the Corona virus, Belastingdienst Caribisch Nederland will exercise leniency when it comes to assessment and objection procedures and the collection of taxes from tax payers from Bonaire. St. Eustatius and Saba that cannot meet their obligations  as a result of measures taken to combat  the virus.
  • This leniency concerns affected businesses as well as individuals of the three islands. Within the boundaries of its legislative and regulatory framework, Belastingdienst will discuss the possibilities of leniency with the affected taxpayers on an individual basis.

Special deferral of payment

  • Belastingdients / CN is aware of the enormous consequences of the Corona virus and therefore takes measures to mitigate the consequences of the Corona virus for entrepreneurs and private individuals by applying special deferral of payment.
  • All entrepreneurs and private individuals who, as a result of the measures taken to fight the corona virus, can no longer fulfill their obligations.
  • For all assessment and tax returns. These include Algemene Bestedingsbelasting (ABB), Loonheffing (LH), Inkomstenbelasting (IB), Kansspelbelasting, Opbrengstbelasting  and Vastgoedbelasting. 


  • Immediately, for a period of three months.