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For every intervention that leads to a change of a protected monument, the owner needs a so-called Monument Permit. In addition, in some cases, prior to the commencement of the restoration work, a Building Permit is also required. The Stichting Monumentenfonds Curaçao (Curaçao Monument Fund Foundation) has information about these permits.

The permits are issued by the Department of Urban Planning (ROP) of the Ministry of Traffic, Transport and Urban Planning.


The Stichting Monumentenfonds Curaçao (Curaçao Monument Fund Foundation) can grant, on behalf of the government of Curaçao, a financial contribution to the restoration and maintenance of protected monuments. This contribution is provided as a combination of subsidy and loan. This means that if use is made of the subsidy, the applicant must also borrow part of the restoration costs from the Foundation.

It is also possible to obtain a low-interest loan with the Foundation, without making use of a subsidy. The interest on these loans currently varies between 2% and 4.5%. These loans may, in certain cases, be more favorable for the monument owner than when a subsidy is also provided. The cases in which such a low-interest loan is granted, without a subsidy, are determined on a case-by-case basis by the Foundation and depend, among other things, on the available funds.

The Foundation only provides restoration funding for projects for which a Monument Permit has been granted.


The Curaçao Monument Fund Foundation can also finance the purchase of a protected monument under certain conditions. If you wish to qualify for purchase financing, please contact the organization. It should be noted that the abovementioned purchase finance will be periodically evaluated.


Within the historic inner-city of Willemstad, there are some unlisted buildings that contribute to the historical character of the city and for that reason are valuable. Although they do not have a protected status, these structures are eligible for special low-interest loans for renovation work from the Curaçao Monument Fund Foundation. These buildings are included in the Register of this website under Supporting Structures.


As of 1st January 2017, the Curaçao government introduced various tax benefits to stimulate investments in the historic city center and listed monuments in general.

For tax purposes, the historic center of Willemstad is defined as the urban and harbor area that has been designated as an historical area by the United Nations Educational Scientific and Cultural Organization (UNESCO). The Historic Center has been recognized as such by the Minister of Finance in a National Decree dated 11 October 2017 in a notification (“aanschrijving”) containing general measures for the preservation of monuments and buildings located in this historic area of Willemstad.


See opposite map for the official boundaries of the historic center of Willemstad


Equity investors:

A prospective investor looking to acquire, own or dispose of an equity interest in an entity that owns a protected monument anywhere on the island or holds any immovable property in the Historic Center of Willemstad, may qualify for significant investment allowances of up to 30% of the value of the underlying investment. The maximum allowance is dependent on how the legal entity owning the property has been structured.

Debt holders:

Interest income earned on debt instruments secured by a mortgage on a protected monument or immovable property that is located in the Historic Center is exempted from profit tax both for Curaçao resident corporate and private investors as well as for non-Curaçao resident corporate and private investors.

All interest payments made to debt holders may be made free of withholding of any taxes of whatever nature imposed, levied, withheld or assessed by Curaçao or any political subdivision or taxing authority of, or in, Curaçao.


Applicable to all protected monuments on the island and all real estate in the historic city center of Willemstad.

> Real estate transfer tax and turnover tax

  • Acquisition of a protected monument is exempt from real estate transfer tax of 4 %
  • Acquisition of a protected monument is exempt from turnover tax of 6 %

> Profit tax.

  • Exemption of profit tax (22 %) for interest income received on loans insured with a mortgage on a protected monument
  • Investment allowance of 30 percent

> Income tax

  • Exemption of income tax for interest income received on loans insured with a mortgage on a protected monument
  • Investment allowance of 30 percent
  • Facility for “ Pensionados ” .

Tax Advise
All prospective investors in any one of the categories above should consult their tax adviser to determine the exact tax consequence for their particular circumstance.

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