Does Curaçao tax US retirement income?

Yes, in most cases. Once you become a tax resident of Curaçao (broadly, present more than 183 days a year or with your primary home there) the local tax authority can tax your worldwide income, including US pensions and Social Security. Curaçao income tax is progressive with brackets reaching the high-40s percent. The Penshonado regime can reduce this: qualifying retirees over 50 may elect a fixed 10 percent rate on foreign-source income, though the regime has specific conditions and minimum thresholds. The US and Curaçao do not have a comprehensive bilateral tax treaty, so double-taxation relief usually flows through the US foreign tax credit rather than treaty exemptions. US citizens remain obliged to file US tax returns regardless of residence. A licensed cross-border tax adviser is the practical first step. For the full picture, see our Curaçao cost of living page.