🇸🇽 Sint Maarten Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇸🇽 Sint Maarten SX / SXM #213

Nomad Score 54.0

Cities 4

Region North America, Americas, Caribbean

Currency ANG

🇸🇽 SINT MAARTEN TAX PROFILE

Data year: 2025

Tax System Worldwide
Sint Maarten taxes residents on worldwide income. Constituent country of the Kingdom of the Netherlands.

Top PIT Rate 47.5%

Corporate Tax Rate 30.0%

TOT 5.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 13.5%

Social Security (Employer) 8.0%

Dividend Withholding 0.0%

Interest Withholding 0.0%

Royalty Withholding 0.0%

Treaty Count --

Tax Authority: Tax Administration Sint Maarten (website)

Days Threshold 183 days

Residency Rules Resident if domiciled in Sint Maarten. Part of Kingdom of Netherlands.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

Filing Deadline June 30

Annual return due within 6 months of year end.