Top income tax
47.5%
Worldwide system
Corporate tax
30.0%
TOT
5.0%
standard rate
Tax residency
183 days
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 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
Sources
- Sint Maarten Government (accessed Mar 23, 2026) PIT up to 47.5%, CIT 30%