This means that everyone can have a chance to respond to the changes via this link: Overheid.nl | Consultation on the BES Islands Tax Collection Act 2027 until September 15. This consultation period also applies to the Executive Council of Saba, who is already working on a response.
To ensure that all members of our community are given an opportunity to share, a complete version of the proposed changes and an explanatory memorandum in English can be viewed here. Your response can also be in English.
Proposed Changes
Changes are regularly made to these laws due to outdated and inconsistent information, which does not always align with the current circumstances on the BES islands.
The proposals for amendments are related to the BES Tax Act, the BES Income Tax Act (Wet IB BES) and the BES Wage Tax Act (Wet LB BES). These changes will take effect as of January 1, 2027. They include, but are not limited to:
- The introduction of an exemption of ABB for goods used for agriculture and for transfer tax related to the acquisition of cultivated land used for agriculture, in order to stimulate local farming
- An increase of the property tax rate for hotels owned by non-natural persons, from 11% to 12%
- Text amendments to the link between the tax-free allowance and the statutory minimum wage
Providing your feedback on these changes is important, as it can be taken into consideration for the final legislation, thereby helping to shape future plans for the BES islands.
