- Corporate tax rate 30 34.5
- Tax residency threshold (days) 183 not set
- Income tax brackets updated
- Special tax regimes updated
Top income tax
47.5%
Worldwide system
Corporate tax
34.5%
TOT
5.0%
standard rate
Tax residency
—
3 tax treaties
Sint Maarten tax profile
Data year: 2026
- Tax system
- Worldwide Sint Maarten taxes residents on worldwide income (inkomstenbelasting). Non-residents pay income tax on Sint Maarten-source income. Companies and permanent establishments pay profit tax (winstbelasting) at a flat 34.5% on taxable profit. A 5% turnover tax (TOT) applies to taxable supplies of goods and services in Sint Maarten. Constituent country of the Kingdom of the Netherlands; relief with the Netherlands is mainly through the Belastingregeling Nederland Sint Maarten rather than a conventional OECD-style treaty network.
- Top PIT rate
- 47.5%
- Corporate tax rate
- 34.5%
- TOT
- 5.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 10.7%
- Social security (employer)
- 15.8%
- Social security cap (annual)
- ANG 120,000
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 3
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| ANG 0 | and above | 34.5% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ANG 0 | ANG 36,576 | 12.5% |
| ANG 36,576 | ANG 54,864 | 20.0% |
| ANG 54,864 | ANG 76,200 | 26.3% |
| ANG 76,200 | ANG 114,297 | 33.8% |
| ANG 114,297 | ANG 161,540 | 40.0% |
| ANG 161,540 | and above | 47.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Penshonado Flat 10% on qualifying foreign-source income for eligible new residents; local i... | 10.0% | Duration not recorded | Active |
Tax residency
- Residency rules
- Persons who live in Sint Maarten (binnen Sint Maarten wonen) are liable to income tax; whether someone lives there is judged on the facts (Landsverordening op de inkomstenbelasting art. 1–2), not by a standalone 183-day residence test. A 183-day limit in any 12-month period appears in source rules and exemptions for short-term employment and services by non-residents (art. 17).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- AB 2026 no. 11 — Inkomstenbelastingtabel 2026 (Bijlage I) (accessed Oct 9, 2026) Official 2026 PIT schijventarief 12.5%–47.5% and indexed thresholds
- Profit Tax Return 2025 (accessed Oct 9, 2026) Standard profit tax rate 34.5% on taxable profit
- Sint Maarten Tax Administration (accessed Oct 9, 2026) Filing invitations, individual return guidance, turnover tax
- SZV — Wage Limits & Premiums (April 2024) (accessed Oct 9, 2026) AOV/AWW/ZV premium splits; NAf 120,000 annual wage ceiling for ZV and OV
- Rootz Tax Lawyers — Sint Maarten tax country guide 2026 (accessed Oct 9, 2026) Cross-check profit tax 34.5%, TOT 5%, Penshonado summary, no WHT
- Income tax return guide (A-biljet) 2024 EN (accessed Oct 9, 2026) Penshonado conditions and foreign-source 10% rate