Buyer's costs on Curacao: transfer tax, notary fees and what else to budget
By Niels van Vliet, Palmstone Real Estate
Curacao luxury real estate specialists, over twenty years of international experience | Last updated: September 2026
Before you fall in love with a villa in Vista Royal or an apartment on Spanish Water, it helps to know exactly what a purchase costs on top of the asking price. On Curacao these buyer's costs are transparent and set by clear rules rather than negotiation, and this guide walks you through every item you'll actually be billed for.
The figures below are drawn from published transfer tax rules, the notary fee schedule set by the Joint Court of Justice and current turnover tax rates, all sourced at the end of this article. Where we describe how Palmstone itself works with buyers, that reflects our own practice rather than a published source. Rates can change, so treat this as a planning guide and confirm the exact numbers for your purchase with your notary.
When you buy property on Curacao, the price on the listing is not the only figure that matters. As in the Netherlands, the buyer pays a set of one-time costs known as kosten koper. For most homes the total lands somewhere between roughly 5 and 6 percent of the purchase price or tax value, whichever is higher, and each part of it is fixed rather than open to negotiation.
Transfer tax
The largest single item is the transfer tax, or overdrachtsbelasting. On Curacao this is 4 percent of the purchase price, or of the property's tax value if that is higher, payable when ownership passes to you at the notary [1]. It is a one-time cost, and once it is paid the property is yours free of any further acquisition tax. On a purchase of USD 1,000,000, for example, you would budget around USD 40,000 for transfer tax.
Notary fees
The transfer of real estate on Curacao always runs through a civil law notary, who draws up the deed of transfer and, where relevant, the mortgage deed. Notary fees are set on a fixed scale by the Joint Court of Justice rather than freely negotiated, and typically fall between 1 and 2 percent of the purchase price [3][4]. The notary is an independent, neutral party who checks the title, confirms there are no outstanding claims and registers the transfer, so this is money spent on the security of your purchase.
Land registry and additional charges
Beyond tax and notary fees, a few smaller costs complete the picture:
- Land registry and stamp costs for recording the transfer at the Kadaster, currently a standard rate of around XCG 910 [4].
- Turnover tax, or OB, currently 6 percent, charged on the notary's fee rather than on the property itself [2][4].
- If you finance with a local mortgage, a separate mortgage deed and its registration, which typically add somewhere in the order of 0.5 to 1 percent of the loan amount to the notary bill [4].
A real estate agent's commission is normally paid by the seller, so as a buyer you do not usually carry that cost.
Buyer's costs breakdown at a glance
Putting the two main components side by side for a USD 750,000 property:
- Transfer tax: 4% of the purchase price or tax value, whichever is higher, around USD 30,000.
- Notary fees: 1 to 2% of the purchase price, fixed scale, USD 7,500 to 15,000.
- On top of that, a modest land registry and stamp cost, currently around XCG 910, plus turnover tax of 6% on the notary's fee, both minor next to the two items above.
- Total buyer's costs: roughly 5 to 6% of the purchase price, a realistic budget of around USD 37,500 to USD 45,000 on this example.
A worked example
Imagine a home priced at USD 750,000. You would set aside roughly USD 30,000 in transfer tax at 4 percent, somewhere between USD 7,500 and USD 15,000 in notary fees, and a modest additional amount for the land registry cost and turnover tax on the notary's work. All together the buyer's costs come to around 5 to 6 percent of the purchase price for a cash purchase, which means a realistic budget of roughly USD 37,500 to USD 45,000 on top of the price. Financing, currency movements and the specifics of your purchase can shift this, so treat it as a guide rather than a fixed quote.
Which scenario fits your purchase
Buyer's costs follow the same rules for everyone, but a few things change depending on how you buy.
Buyer profile | What's different | What stays the same |
|---|---|---|
Cash buyer, existing home | No mortgage deed or related registration costs | Transfer tax, notary fee and OB as above |
Buyer financing with a local mortgage | A separate mortgage deed adds roughly 0.5 to 1% of the loan amount | Transfer tax and notary fee on the purchase itself |
New-build purchased 'vrij op naam' | Costs are typically already folded into the listed price | The same underlying tax and fee components |
Purchase through a company or SPF | Notary process and structuring differ; see the SPF overview below | Transfer tax still applies to the underlying property |
Table 1: Buyer profiles and what changes for them
If a company or investment structure is part of your plan, our investing in real estate service covers how we support that from a cost and structuring perspective.
Discuss it with Palmstone Real Estate
Understanding buyer's costs early keeps a purchase calm and predictable. As an international specialist in Curacao's luxury property market with more than 20 years of experience, Palmstone Real Estate can walk you through a clear cost breakdown for a specific property before you make an offer, and introduce you to notaries and, where useful, tax and mortgage advisors we've worked with. Our purchase your property service covers this guidance from the first viewing to the notary. If you're also weighing how to structure the purchase, our overview of the Stichting Particulier Fonds (SPF) covers when that structure makes sense.
For a broader look at what to check before you buy, see our guide on important things to pay attention to when purchasing a home in Curacao. And if you're weighing these upfront costs against what a property could return over time, our guide on capital return on your real estate in Curacao looks at what drives value growth on the island.
FAQ about buyer's costs on Curacao
Can buyer's costs be included in my mortgage?
Sometimes, depending on the lender and how much of the purchase price you're financing. It's worth raising directly with your bank or mortgage advisor early in the process, since it affects how much cash you need on hand at the notary.
Are there any exemptions from transfer tax?
Yes, a narrow one. Protected monuments and properties in the historic city center of Willemstad can qualify for a transfer tax exemption [5]. This does not apply to most villas and apartments outside that designated area.
Do buyer's costs apply the same way to building plots?
Yes. Transfer tax and notary fees apply to real estate generally, so a building plot is treated the same way as a villa or apartment for the purposes of these costs.
When exactly do I need to pay these costs?
At the notary, when the deed of transfer is signed and ownership passes to you. The notary collects transfer tax and their own fee as part of that closing, so you'll typically wire the full amount, purchase price plus buyer's costs, ahead of the signing date.
About the author
This article is written by Niels van Vliet of Palmstone Real Estate, drawing on the firm's day-to-day experience guiding international buyers through the closing process on Curacao. Palmstone Real Estate has more than 20 years of experience in the international real estate market and works with a team of economists, legal experts and tax advisors.
A word on accuracy
The rates and fixed amounts referenced above, including the transfer tax percentage, the notary fee scale and the land registry cost, were verified against the sources listed below at the time of writing. These figures are set by law or by the Joint Court of Justice and can change, and the exact cost of a specific purchase depends on the property, its price and whether financing is involved. Always confirm the current figures with your notary and tax advisor before finalizing a budget. This article is intended as general information and not as tax or legal advice.
Sources
- Overdrachtsbelastingverordening 1908 (P.B. 1908, no. 49), artikel 12, official Curacao legislation portal, current 4 percent transfer tax rate.
- Belastingdienst Curaçao, "Omzetbelasting," official tax authority page on turnover tax (OB), the 6 percent rate charged on services including notary fees.
- Landsverordening houdende nieuwe regels betreffende het notarisambt, official Curacao legislation portal, confirms notary tariffs are fixed by the Joint Court of Justice.
- Fung-A-Loi & Samandar Notarissen, Curacao civil law notary office, published tariff guidance for the specific 1 to 2 percent notary fee range, the XCG 910 land registry and stamp cost and mortgage deed registration costs.
- Overdrachtsbelastingverordening 1908, artikel 4 (as amended, P.B. 2016, no. 82), official Curacao legislation portal, transfer tax exemption for protected monuments.
