Sint Maarten, a constituent country within the Kingdom of the Netherlands since the 2010 constitutional reform that dissolved the Netherlands Antilles, has retained the tax system it inherited from the Netherlands Antilles essentially unchanged. Resident companies (NV or BV legal forms) are taxed on worldwide income at a 34.5% profit tax (winstbelasting) rate under Article 49 of the General Ordinance on Taxation (Algemene Landsverordening Landsbelastingen), while non-resident entities are taxed on Sint Maarten-source business income.
Per the Sint Maarten Tax Administration's own site (tax.sx) and confirmed via multiple current government announcements, the Final Profit Tax Return is due 30 June following the tax year, with a Provisional Profit Tax Return due 31 March; individual income tax returns are generally due 1 June.
34.5% profit tax (winstbelasting) on taxable profit - generated income minus deductible expenses and allowances, with no distinction made between trading income and capital gains (both are included in the taxable base). Resident companies (NV or BV legal forms) are taxed on worldwide income; non-resident entities are taxed on Sint Maarten-source business income, including income from a qualifying local branch or Sint Maarten real estate. A general aggregator describes Sint Maarten as territorial, with foreign-earned income "generally exempt." However, the more authoritative sources - a 2024 OECD Global Forum peer review report and a local newspaper's tax column citing the specific statute (Article 49 of the General Ordinance on Taxation, Algemene Landsverordening Landsbelastingen) - confirm residents are taxed on worldwide income, including foreign dividends and capital gains from foreign shareholdings, with double tax relief claimed separately on the return rather than the foreign income being excluded outright. Individual income tax rates range from 12.5% to 47.5%. This page follows the OECD/statute-citing sources given their greater specificity and authority. Since constitutional reform on 10 October 2010 (when Sint Maarten and Curacao became separate constituent countries within the Kingdom of the Netherlands, replacing the former Netherlands Antilles), Sint Maarten has retained the tax system it inherited from the Netherlands Antilles essentially unchanged.
Sint Maarten applies a progressive personal income tax (inkomstenbelasting) on wage and non-wage income alike, collected via payroll tax (loonbelasting) withholding for employees. The base progressive wage/income tax bracket structure tops out at 36.75% on income over ANG 228,000. Separately, a local surtax component (described in payroll sources as approximately 25% of the base liability) can bring the effective combined top marginal burden to approximately 47.5% once layered on top of the base bracket - these are not conflicting figures but two different measurements (base bracket vs. all-in effective rate); confirm the current applicable calculation directly with Sint Maarten's Tax Administration before relying on a specific figure for a return. The Penshonado (pensioner) regime, established under the Landsverordening op de Inkomstenbelasting (National Ordinance on Income Tax), offers a flat 10% rate on worldwide income for qualifying new residents who maintain at least 183 days of physical presence per calendar year.
Sint Maarten has no EU-style value-added tax; instead it levies a 5% Turnover Tax (Belasting op Bedrijfsomzetten, BBO/TOT) on the turnover of resident and non-resident entrepreneurs delivering goods or rendering services within Sint Maarten. Unlike a true VAT, the BBO is a cascading tax with no input-tax credit mechanism, meaning it can compound at each stage of a supply chain rather than being levied only on value added. Registration is required for businesses with annual turnover above ANG 100,000, and a separate 5% room tax (logeergastenbelasting) applies to non-resident hotel and vacation-rental guests.
An individual is a Sint Maarten tax resident if physically present in Sint Maarten for more than 183 days in a calendar year, or if they maintain a permanent home in Sint Maarten and are present for at least 30 days in that year. A company is resident if incorporated under Sint Maarten law or effectively managed from Sint Maarten; resident companies are taxed on worldwide income while non-resident companies are taxed only on Sint Maarten-source business income, consistent with the corporate tax treatment described elsewhere on this page.
A non-resident entity is taxed on Sint Maarten-source business income, including income from a qualifying local branch (permanent establishment) or Sint Maarten real estate, at the same 34.5% profit tax rate that applies to resident companies on their worldwide income; a codified PE test comparable to a full OECD Model treaty article specific to Sint Maarten's own domestic law is not confirmed in available primary sources, consistent with the jurisdiction's very limited comprehensive treaty network described elsewhere on this page.
No CFC-specific provision was found in Sint Maarten's own corporate tax system. This matters specifically because the Netherlands' own CFC regime is comparatively recent (introduced January 2019, to comply with the EU's Anti-Tax Avoidance Directive) - and Sint Maarten, as a separate constituent country within the Kingdom rather than part of the Netherlands proper, was not subject to that EU-driven reform and has kept the inherited Netherlands Antilles tax framework essentially as it stood before 2010. Sint Maarten's tax system does include a related but narrower mechanism: dividends and capital gains from a qualifying participation (an interest of at least 5% of the issued share capital, per a 2024 OECD Global Forum peer review report and the National Ordinance on Profit Tax, Article 11) are exempt from profit tax under Sint Maarten's own domestic participation exemption. Per HBN Law & Tax, this exemption is reduced to only 70% of the dividend where more than 50% of the participation's gross income consists of dividends, interest, or royalties outside an active business, and the participation is not itself subject to a profit tax with a nominal rate of at least 10% - an anti-abuse limitation targeting passive, low-taxed holding structures. This is a participation-exemption-style relief avoiding double taxation on already-taxed profits, not a CFC-style attribution regime pulling low-taxed foreign income into the Sint Maarten tax base.
No thin capitalization ratio or related-party interest-deduction cap specific to Sint Maarten's own corporate tax system was found.
Sint Maarten classifies entities under its own inherited Netherlands Antilles tax framework rather than offering an elective check-the-box system, and no ATAD2-style anti-hybrid mismatch regime addressing double-deduction or deduction-without-inclusion outcomes has been identified; as described elsewhere on this page, the Netherlands' own CFC regime (introduced January 2019 to comply with the EU Anti-Tax Avoidance Directive) is Netherlands national law that does not extend to Sint Maarten as a separate constituent country within the Kingdom, and Sint Maarten was not subject to that EU-driven reform.
No domestic FBAR-equivalent regime requires Sint Maarten residents to separately disclose foreign financial accounts. Sint Maarten is confirmed on current CRS participating-jurisdiction lists and exchanges financial account information with partner tax authorities. US persons remain independently subject to FinCEN Form 114 (FBAR) and potentially Form 8938 regardless of Sint Maarten's own rules.
Dividends and capital gains from a qualifying participation (at least 5% of the issued share capital) are exempt from Sint Maarten profit tax, reduced to a 70% exemption where the participation's income is predominantly passive (over 50% dividends/interest/royalties outside an active business) and undertaxed (below a 10% nominal rate); this is described in more detail in the CFC section of this page, since it functions as a related but narrower mechanism than a conventional CFC regime.
Sint Maarten relies on the Tax Regulation for the Kingdom (Belastingregeling voor het Koninkrijk, BRK/BRNS), a Kingdom-internal arrangement rather than a conventional bilateral treaty, to prevent double taxation with the Netherlands, Aruba, Curacao, and the BES islands; outside that Kingdom-internal mechanism and the single comprehensive treaty with Norway described elsewhere on this page, a broader general unilateral foreign tax credit mechanism is not confirmed in available primary sources.
Very limited. Sint Maarten has only one comprehensive bilateral double tax treaty, with Norway, dating to 1989. Beyond that single treaty, Sint Maarten relies on the Tax Regulation for the Kingdom (Belastingregeling voor het Koninkrijk, BRK/BRNS) - a Kingdom-internal arrangement, not a conventional bilateral treaty - to prevent double taxation with the Netherlands, Aruba, Curacao, and the BES islands (Bonaire, Sint Eustatius, Saba). A double tax treaty with Venezuela was reported to be in its final negotiation stage, with negotiations also underway with Jamaica, Suriname, and the UAE as of a 2025 source; a separate 2016 source reports the Netherlands ratified a bilateral tax treaty specifically with Sint Maarten, though this appears not yet reflected as fully in force in the more recent local source - confirm current status directly with Sint Maarten's Tax Administration before relying on any treaty relief. Notably, there is no double tax treaty between Sint Maarten (Dutch side) and Saint Martin (French side) despite the two occupying a single island, so cross-border double taxation between the two sides can still occur.