Tax calendar
When is your OB return due?
Within fifteen days of the period (Landsverordening omzetbelasting 1999 art. 10; Algemene landsverordening Landsbelastingen art. 6 lid 2). If that day falls on a weekend or a Curaçao public holiday, it moves to the next working day.
This table is worked out with the same function as your return inside Bon Buku, and the same public holidays.
2025
Monthly
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Jan 2025 | 17-02-2025 | 15 February falls on a Saturday, 16 February falls on a Sunday |
| 1 Feb – 28 Feb 2025 | 17-03-2025 | 15 March falls on a Saturday, 16 March falls on a Sunday |
| 1 Mar – 31 Mar 2025 | 15-04-2025 | — |
| 1 Apr – 30 Apr 2025 | 15-05-2025 | — |
| 1 May – 31 May 2025 | 16-06-2025 | 15 June falls on a Sunday |
| 1 Jun – 30 Jun 2025 | 15-07-2025 | — |
| 1 Jul – 31 Jul 2025 | 15-08-2025 | — |
| 1 Aug – 31 Aug 2025 | 15-09-2025 | — |
| 1 Sep – 30 Sep 2025 | 15-10-2025 | — |
| 1 Oct – 31 Oct 2025 | 17-11-2025 | 15 November falls on a Saturday, 16 November falls on a Sunday |
| 1 Nov – 30 Nov 2025 | 15-12-2025 | — |
| 1 Dec – 31 Dec 2025 | 15-01-2026 | — |
Quarterly
If you file per quarter, these are your dates.
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Mar 2025 | 15-04-2025 | — |
| 1 Apr – 30 Jun 2025 | 15-07-2025 | — |
| 1 Jul – 30 Sep 2025 | 15-10-2025 | — |
| 1 Oct – 31 Dec 2025 | 15-01-2026 | — |
If in doubt, check the date with the Inspectie der Belastingen.
You do not deduct the OB on your purchases. You pay over your turnover; the OB you pay yourself is a cost.