On 23 September 2026, the Aruba Tax Department (Departamento di Impuesto) officially released the 2026 erfpacht (ground lease) collection notices, mandating that all leaseholders remit payment directly to the Department of Impuesto. This annual levy applies to holders of long-term ground leases on government-owned land and is governed by the Aruba Ground Lease Ordinance (Erfpachtverordening). The notice specifies the assessment basis, applicable rates, and the statutory payment deadline, which typically falls within 30 days of issuance. Taxpayers are advised to verify the accuracy of the assessed amount against their lease agreements and to retain proof of payment for future reference. The Department has emphasized that late payments will incur statutory interest and potential enforcement actions, including liens on the leased property.
Key Takeaways
- Mandatory Payment at Tax Department: All 2026 erfpacht payments must be processed exclusively through the Departamento di Impuesto, either in person at the designated offices or via the department’s authorized electronic payment channels, ensuring centralized collection and audit compliance.
- Assessment Verification Window: Leaseholders have a limited period to contest the assessed amount by submitting a formal objection with supporting documentation, such as the original lease contract and any prior payment records, before the statutory deadline expires.
- Enforcement for Non-Compliance: Failure to pay by the due date triggers automatic interest accrual at the statutory rate and may lead to enforcement measures, including the registration of a tax lien on the erfpacht right, which could affect transferability and financing of the leased property.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement