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  Investment Incentives
  The Curaçao Government encourages and welcomes foreign investments and investors and provides a range of incentives aimed at developing the island and promoting it as a business center.

Companies operating in certain industries may qualify for the following incentives:

Exemption of import duties and economic levies on materials, on goods required for construction, on initial equipment- including expansion- of the enterprise' premises, and on packaging materials, on machinery, raw materials, semi-manufactured articles and accessory means, necessary for the industrial purposes.
Exemption of land and occupancy tax for a period of 10 years
2% corporate income tax- including all charges- on all profits induced by export.
Exemption of personal income tax on income earned from dividends and other distributions of export profits, provided that the profit is distributed two years after termination of the financial year in which the profit is realized.
Acceleration of depreciation of 1/3 of the purchase value of the business assets in the first fiscal year.
Deduction of 8% of the total investment (new building: 12%) annually for the first two fiscal years.
Indefinite carry-forward of losses incurred during the first four years of the business.
Counseling, marketing and financial assistance in the development of export markets.
Companies that establish in the Industrial Park can receive a rent reduction of 40% during the first year of the tenancy.

In addition to the tax exemptions, industries can qualify for the following incentives upon request:

2% corporate income tax- including all charges- on all profits induced by export.
Exemption of import duties on materials and economic levies on materials, on goods required for construction, on initial equipment- including expansion- of the enterprise' premises, and on packaging materials, on machinery, raw materials, semi-manufactured articles and accessory means, necessary for the industrial purposes
Exemption of land and occupancy tax for a period of 10 years.

Export Oriented Industries
Antillean limited liability companies that export at least 90% of their total finished products can obtain the tax exemptions.

Financing
The Development Bank of the Netherlands Antilles and the Curaçao Development Corporation can provide loans with terms ranging from 5 to 15 years at rates of 9 to 11%. A grace period of 6 to 12 months can be negotiated.