- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
SR
Suriname
South America
SRD
SR · SUR · #90 · 6 cities
Nomad score
45/100
Compare
Top income tax
38.0%
Worldwide system
Corporate tax
36.0%
BTW
10.0%
standard rate
Tax residency
—
2 tax treaties
Suriname tax profile
Data year: 2026
- Tax system
- Worldwide Residents (natural persons who live in Suriname and Suriname-established bodies) are taxed on worldwide net income. Non-residents pay income tax on Suriname-source income only. The Income Tax Act 1922 (as amended by S.B. 2024 no. 3) sets a tax-free amount of SRD 108,000 on net income, then progressive marginal rates up to 38%. Companies pay 36% on taxable profit. Value-added tax (BTW) is generally 10%, with 0%, 5% and 25% rates on listed supplies.
- Top PIT rate
- 38.0%
- Corporate tax rate
- 36.0%
- BTW
- 10.0%
- Capital gains tax
- 38.0% Capital gains are not taxed under a separate schedule; they form part of taxable income and are subject to the ordinary PIT or CIT rates (up to 38% for individuals, 36% for companies).
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- 25.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 2
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SRD 0 | and above | 36.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SRD 0 | SRD 108,000 | 0.0% |
| SRD 108,000 | SRD 150,000 | 8.0% |
| SRD 150,000 | SRD 192,000 | 18.0% |
| SRD 192,000 | SRD 234,000 | 28.0% |
| SRD 234,000 | and above | 38.0% |
Tax flags
Participation Exemption
Tax residency
- Residency rules
- Tax residence follows where a person lives or a body is established, judged by the circumstances (Income Tax Act art. 3), not a statutory day-count test. The 183-day rule in the Act applies to certain construction and similar activities for permanent-establishment purposes, not to individual residence. Residents are liable on worldwide net income; non-residents on Suriname-source income.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- Belastingdienst — Wet Inkomstenbelasting 1922 (accessed Oct 9, 2026) PIT brackets art. 34, CIT 36%, residence art. 3, corporate filing art. 43, participation exemption art. 23
- Belastingdienst — Inkomstenbelasting (accessed Oct 9, 2026) Domestic and foreign taxpayers, progressive PIT, flat CIT, online filing from January 2025
- Belastingdienst — Wet Dividendbelasting 1973 (accessed Oct 9, 2026) 25% dividend withholding on distributions
- Rootz Tax Lawyers — Suriname country guide 2026 (accessed Oct 9, 2026) No interest or royalty WHT, VAT 10%, participation exemption, treaty network, June 30 CIT deadline
Change history
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- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source
-
- Income tax brackets updated
Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source