🇸🇽 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)

🏠 TAX RESIDENCY

Days Threshold 183 days

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

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

Filing Deadline June 30

Annual return due within 6 months of year end.

📚 SOURCES

🔗 RELATED

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