What is the ABB rate for services on Saba?

4% ABB on services supplied from Saba. Invoices add it to the net amount and show it; proposals show prices including ABB. Goods, insurance and some sectors have other rates, which Zentract doesn't cover.

Do I charge ABB to clients outside the Caribbean Netherlands?

Not to businesses established outside Bonaire, Saba and Sint Eustatius: the service is taxed where they're established. For private clients abroad, electronic services are outside ABB, and for advice, IT and marketing it depends on where the client uses the service. Zentract asks on the invoice when it matters.

Do I charge ABB to a client on another island of the Caribbean Netherlands?

Yes. A service from Saba to a client on another island of the Caribbean Netherlands carries Saba's 4% ABB.

What does “ABB verlegd” on an invoice mean?

The client accounts for the ABB instead of the supplier (reverse charge). A supplier from outside the island, for example in Curaçao, that invoices a business on Saba marks the invoice “ABB verlegd” and adds no ABB.

Is there a small-business exemption (KOR)?

Yes. Entrepreneurs with KOR relief approved by the Belastingdienst Caribisch Nederland charge no ABB while their turnover for the year stays at or below USD 32,000. If it goes above that, ABB becomes due on all of that year's supplies.

What must an invoice in Saba show?

Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, service date or period, client name, client address and client CRIB number.

Saba general expenditure tax (ABB) on invoices

4% ABB on the net amount for ordinary services. Offers include ABB; invoices show the amount charged and the ABB.

Rules in force since Jan 1, 2026 · reviewed Sep 27, 2026

At a glance

Tax: Saba general expenditure tax (ABB)
Rate on services: 4%
Charged on: The net amount
Invoice prices: Exclude the tax; it's added and shown
Invoice title: Invoice
Your registration number: CRIB number
Small-business relief: No ABB charged up to USD 32,000 turnover
Tax authority: Belastingdienst Caribisch Nederland

How Zentract taxes your clients

For a business in Saba that charges ABB on consulting work, Zentract applies these treatments. Set each client's location and whether it's a business, and every invoice, quote and proposal follows.

Tax treatment by client
Client	On the invoice
Business in Saba	ABB 4%Your business is established on Saba, so 4% ABB applies.
Business in Bonaire	ABB 4%Services between BES islands are taxed on the supplier's island, so Saba ABB applies.
Business in Curaçao	OB reverse-charged to the clientThe client is a business established outside the Caribbean Netherlands, so the service is supplied where the client is established.
Business abroad	No ABB — client outside the Caribbean NetherlandsThe client is a business established outside the Caribbean Netherlands, so the service is supplied where the client is established.
Private client abroad	No ABB — client outside the Caribbean NetherlandsWhen the service is used outside Saba. Otherwise ABB 4%. You confirm this on each invoice.

What an invoice in Saba shows

Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Saba, the rules also ask for:

Your legal or trade name
Your business address
Service date or period
Client name
Client address
Client CRIB number

Amounts and special cases

Invoices add 4% ABB to the net amount and show the ABB. Proposals show prices including ABB.
Your CRIB number may be left off when the amount charged is below USD 5,000.
Services below USD 200 may use a simplified invoice, counting related part invoices together. Zentract asks for that combined total.
The client's address and CRIB number are required when the client is a business in the Caribbean Netherlands.
When you invoice in a currency other than USD, the ABB is also stated in USD. Zentract asks for the exchange rate.

Zentract checks these details before you send and keeps the ones used with the invoice.

When no tax is charged

If your services are exempt, invoices show no ABB; no statement is needed.
When a business in Saba accounts for the ABB itself (reverse charge), the invoices it receives show “ABB verlegd · Reverse charge” instead of a tax amount.
When a service is outside ABB or small-business relief applies, the invoice has no tax line and no note.

Tax statuses you can choose

I charge ABB: 4% ABB is added to your invoices. Offers show prices including ABB.
Small-entrepreneur relief (KOR): The Belastingdienst approved KOR relief. No ABB is charged on your invoices.
My services are exempt: A statutory exemption covers your services. Invoices don't show ABB.

Questions

What is the ABB rate for services on Saba?: 4% ABB on services supplied from Saba. Invoices add it to the net amount and show it; proposals show prices including ABB. Goods, insurance and some sectors have other rates, which Zentract doesn't cover.
Do I charge ABB to clients outside the Caribbean Netherlands?: Not to businesses established outside Bonaire, Saba and Sint Eustatius: the service is taxed where they're established. For private clients abroad, electronic services are outside ABB, and for advice, IT and marketing it depends on where the client uses the service. Zentract asks on the invoice when it matters.
Do I charge ABB to a client on another island of the Caribbean Netherlands?: Yes. A service from Saba to a client on another island of the Caribbean Netherlands carries Saba's 4% ABB.
What does “ABB verlegd” on an invoice mean?: The client accounts for the ABB instead of the supplier (reverse charge). A supplier from outside the island, for example in Curaçao, that invoices a business on Saba marks the invoice “ABB verlegd” and adds no ABB.
Is there a small-business exemption (KOR)?: Yes. Entrepreneurs with KOR relief approved by the Belastingdienst Caribisch Nederland charge no ABB while their turnover for the year stays at or below USD 32,000. If it goes above that, ABB becomes due on all of that year's supplies.
What must an invoice in Saba show?: Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, service date or period, client name, client address and client CRIB number.

Sources

Belastingwet BES (consolidation effective 2026-04-11) · Government of the Netherlands · chapter VI §§6.1–6.28; §§8.86, 8.89a
Uitvoeringsregeling Belastingwet BES (consolidation effective 2025-01-01) · Government of the Netherlands · chapter VI; §8.26a
Handboek algemene bestedingsbelasting 2026 · Belastingdienst Caribisch Nederland
Indexation correction, Staatscourant 2026, 3708 · Government of the Netherlands · arts. III–V

Zentract applies these rules to ordinary services: consulting, IT, marketing and electronic services. It helps you get invoices right; it isn't tax advice. Check your situation with the Belastingdienst Caribisch Nederland or a tax adviser.

Other islands

Aruba · BBO/BAVP/BAZV 7%
Curaçao · OB 6%
Sint Maarten · BBO 5%
Bonaire · ABB 6%
Sint Eustatius · ABB 4%

How Zentract handles Dutch Caribbean tax

How Zentract taxes your clients

For a business in Saba that charges ABB on consulting work, Zentract applies these treatments. Set each client's location and whether it's a business, and every invoice, quote and proposal follows.

Tax treatment by client
Client	On the invoice
Business in Saba	ABB 4%Your business is established on Saba, so 4% ABB applies.
Business in Bonaire	ABB 4%Services between BES islands are taxed on the supplier's island, so Saba ABB applies.
Business in Curaçao	OB reverse-charged to the clientThe client is a business established outside the Caribbean Netherlands, so the service is supplied where the client is established.
Business abroad	No ABB — client outside the Caribbean NetherlandsThe client is a business established outside the Caribbean Netherlands, so the service is supplied where the client is established.
Private client abroad	No ABB — client outside the Caribbean NetherlandsWhen the service is used outside Saba. Otherwise ABB 4%. You confirm this on each invoice.

What an invoice in Saba shows

Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Saba, the rules also ask for:

Your legal or trade name
Your business address
Service date or period
Client name
Client address
Client CRIB number

Amounts and special cases

Invoices add 4% ABB to the net amount and show the ABB. Proposals show prices including ABB.
Your CRIB number may be left off when the amount charged is below USD 5,000.
Services below USD 200 may use a simplified invoice, counting related part invoices together. Zentract asks for that combined total.
The client's address and CRIB number are required when the client is a business in the Caribbean Netherlands.
When you invoice in a currency other than USD, the ABB is also stated in USD. Zentract asks for the exchange rate.

Zentract checks these details before you send and keeps the ones used with the invoice.

When no tax is charged

If your services are exempt, invoices show no ABB; no statement is needed.
When a business in Saba accounts for the ABB itself (reverse charge), the invoices it receives show “ABB verlegd · Reverse charge” instead of a tax amount.
When a service is outside ABB or small-business relief applies, the invoice has no tax line and no note.

Questions

What is the ABB rate for services on Saba?: 4% ABB on services supplied from Saba. Invoices add it to the net amount and show it; proposals show prices including ABB. Goods, insurance and some sectors have other rates, which Zentract doesn't cover.
Do I charge ABB to clients outside the Caribbean Netherlands?: Not to businesses established outside Bonaire, Saba and Sint Eustatius: the service is taxed where they're established. For private clients abroad, electronic services are outside ABB, and for advice, IT and marketing it depends on where the client uses the service. Zentract asks on the invoice when it matters.
Do I charge ABB to a client on another island of the Caribbean Netherlands?: Yes. A service from Saba to a client on another island of the Caribbean Netherlands carries Saba's 4% ABB.
What does “ABB verlegd” on an invoice mean?: The client accounts for the ABB instead of the supplier (reverse charge). A supplier from outside the island, for example in Curaçao, that invoices a business on Saba marks the invoice “ABB verlegd” and adds no ABB.
Is there a small-business exemption (KOR)?: Yes. Entrepreneurs with KOR relief approved by the Belastingdienst Caribisch Nederland charge no ABB while their turnover for the year stays at or below USD 32,000. If it goes above that, ABB becomes due on all of that year's supplies.
What must an invoice in Saba show?: Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, service date or period, client name, client address and client CRIB number.

Sources

Belastingwet BES (consolidation effective 2026-04-11) · Government of the Netherlands · chapter VI §§6.1–6.28; §§8.86, 8.89a
Uitvoeringsregeling Belastingwet BES (consolidation effective 2025-01-01) · Government of the Netherlands · chapter VI; §8.26a
Handboek algemene bestedingsbelasting 2026 · Belastingdienst Caribisch Nederland
Indexation correction, Staatscourant 2026, 3708 · Government of the Netherlands · arts. III–V