Aruba’s Tax Office says this year’s land tax assessments have been mailed to taxpayers, and that anyone who has not received a return should collect a duplicate at the island’s Tax Office in Camacuri.
The annual tax is payable by landowners on the value of real estate, whether finished or unfinished, at a rate of 0.4 percent.
The tax must be paid in full by December 31, 2018, and can be paid in one lump sum or in installments. If payment is being made in installments, the first payment is due on or before June 30, 2018, representing 50 percent of the tax due for the first and second calendar-year quarters. The second and third payments are due on September 30, 2018, and December 31, 2018, respectively, for the third and fourth quarters.
Payments can be made at the Tax Office, government auxiliary offices, or by bank transfer.
Taxpayers unable to pay land tax by the due date must submit a request for a payment arrangement by contacting the Tax Office in Camacuri.