Tax calendar
When is your OB return due?
Within fifteen days of the period (Landsverordening omzetbelasting 1999 art. 10; Algemene landsverordening Landsbelastingen art. 6 lid 2). If that day falls on a weekend or a Curaçao public holiday, it moves to the next working day.
This table is worked out with the same function as your return inside Bon Buku, and the same public holidays.
2026
Monthly
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Jan 2026 | 17-02-2026 | 15 February falls on a Sunday, 16 February is Karnavalsmaandag |
| 1 Feb – 28 Feb 2026 | 16-03-2026 | 15 March falls on a Sunday |
| 1 Mar – 31 Mar 2026 | 15-04-2026 | — |
| 1 Apr – 30 Apr 2026 | 15-05-2026 | — |
| 1 May – 31 May 2026 | 15-06-2026 | — |
| 1 Jun – 30 Jun 2026 | 15-07-2026 | — |
| 1 Jul – 31 Jul 2026 | 17-08-2026 | 15 August falls on a Saturday, 16 August falls on a Sunday |
| 1 Aug – 31 Aug 2026 | 15-09-2026 | — |
| 1 Sep – 30 Sep 2026 | 15-10-2026 | — |
| 1 Oct – 31 Oct 2026 | 16-11-2026 | 15 November falls on a Sunday |
| 1 Nov – 30 Nov 2026 | 15-12-2026 | — |
| 1 Dec – 31 Dec 2026 | 15-01-2027 | — |
Quarterly
If you file per quarter, these are your dates.
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Mar 2026 | 15-04-2026 | — |
| 1 Apr – 30 Jun 2026 | 15-07-2026 | — |
| 1 Jul – 30 Sep 2026 | 15-10-2026 | — |
| 1 Oct – 31 Dec 2026 | 15-01-2027 | — |
2027
Monthly
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Jan 2027 | 15-02-2027 | — |
| 1 Feb – 28 Feb 2027 | 15-03-2027 | — |
| 1 Mar – 31 Mar 2027 | 15-04-2027 | — |
| 1 Apr – 30 Apr 2027 | 17-05-2027 | 15 May falls on a Saturday, 16 May falls on a Sunday (Eerste Pinksterdag) |
| 1 May – 31 May 2027 | 15-06-2027 | — |
| 1 Jun – 30 Jun 2027 | 15-07-2027 | — |
| 1 Jul – 31 Jul 2027 | 16-08-2027 | 15 August falls on a Sunday |
| 1 Aug – 31 Aug 2027 | 15-09-2027 | — |
| 1 Sep – 30 Sep 2027 | 15-10-2027 | — |
| 1 Oct – 31 Oct 2027 | 15-11-2027 | — |
| 1 Nov – 30 Nov 2027 | 15-12-2027 | — |
| 1 Dec – 31 Dec 2027 | 17-01-2028 | 15 January falls on a Saturday, 16 January falls on a Sunday |
Quarterly
If you file per quarter, these are your dates.
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Mar 2027 | 15-04-2027 | — |
| 1 Apr – 30 Jun 2027 | 15-07-2027 | — |
| 1 Jul – 30 Sep 2027 | 15-10-2027 | — |
| 1 Oct – 31 Dec 2027 | 17-01-2028 | 15 January falls on a Saturday, 16 January falls on a Sunday |
If in doubt, check the date with the Inspectie der Belastingen.
You do not deduct the OB on your purchases. You pay over your turnover; the OB you pay yourself is a cost.