In 2006, the Netherlands Antilles government amended the tonnage tax legislation to make the Netherlands Antilles even more attractive for the establishment of shipping business.

The advantages of the Antillean tonnage tax are: the very broad definition of taxable profits, was even further expanded. In principle “every legitimate use of a vessel” (outside the territorial waters of the Netherlands Antilles) is eligible for the tonnage tax. Thus, specialized ships like survey, fishing, cable-laying and dredging vessels, tugboats, (oil) rigs, etc., all qualify for tonnage-based taxation.