The initial deadline of two weeks from the start of the fiscal year has been extended to 2 February 2026.

The Curaçao Tax Inspectorate has announced that the deadline to submit the request to apply the exemption from wage tax and social contributions on overtime pay under the Lei di Bion is 2 February 2026.

The announcement also notes that, to qualify for the exemption of wage tax and social contributions on overtime pay, the employer must have filed the 2025 annual wage statement (verzamelloonstaat 2025).

If you would like assistance confirming your eligibility or preparing the request, please contact us.