In the coming period, Belastingdienst Caribisch Nederland will carry out property valuations on Bonaire, St. Eustatius and Saba. This is to levy property tax for the period from 1 January 2026 through 31 December 2030. For the levying of property tax, the value of immovable property is reassessed every five years. The reference date for this valuation period is 1 January 2026.

The valuations will be conducted by independent, certified appraisers appointed by Belastingdienst Caribisch Nederland. They will determine the value of, among other things, commercial buildings, hotels, educational and healthcare institutions, utilities, and similar properties. The valuations are based on visual observation from public roads, supplemented with data from the land registry, building information, and other public sources.

Belastingdienst Caribisch Nederland would like to highlight the following:
• All collected data will be treated with strict confidentiality;
• The appraisers will carry valid identification;
• The work will be carried out without prior notice or contact with property owners or users;
• No access will be requested to homes, buildings or premises.

These activities are part of the regular valuation process that Belastingdienst Caribisch Nederland carries out to ensure fair and transparent taxation. The valuation is solely to determine property value for tax purposes. It is explicitly not related to enforcement or compliance checks. If you have any questions regarding this process, please don’t hesitate to contact Belastingdienst Caribisch Nederland at +599 715-8585 or via balie@belastingdienst-cn.nl.

Belastingdienst-CN