How buying costs work in Curaçao
Almost every property in Curaçao is sold "kosten koper" (k.k.): the buyer pays the costs of the transfer on top of the price. The largest part is the 4% transfer tax (overdrachtsbelasting), charged on the purchase price or the tax value (leggerwaarde), whichever is higher. Protected monuments are currently exempt.
The civil-law notary handles the transfer. Notary fees for deeds of transfer and mortgage deeds are set by the Joint Court of Justice tariff and are the same at every notary on the island. On top of the fee come office and administration costs of 8.5% and 6% sales tax (OB), plus land registry (Kadaster) and stamp costs.
Financing with a mortgage adds a separate mortgage deed, with its own notary fee, land registry costs and a 0.4% debt stamp duty (schuldbriefzegel). At the transfer you also settle the property tax and, for leasehold, the ground rent for the rest of the year with the seller.
In total, buyers in Curaçao typically pay 5% to 7% on top of the purchase price.