Sint Maarten is an autonomous country within the Kingdom of the Netherlands (distinct from the Caribbean Netherlands/BES islands, which are special Dutch municipalities, not autonomous countries) - sets its own tax law independently.
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. Confirmed via five independent sources with direct Sint Maarten tax practice experience - Baker Tilly Dutch Caribbean, HaVen Accounting, HBN Law & Tax, CaribTax, and BrightPath Caribbean - all citing the identical 34.5% figure with supporting operational detail (filing deadlines, taxable base mechanics). A 30% figure appearing on one generic aggregator site does not hold up against this level of corroboration and is not relied on. Investment incentives (8-12% investment allowance for two years) and accelerated depreciation are available to reduce the effective rate for qualifying investments; a former 100%-exemption "Tax Exempt Company" regime was in the process of being phased out as of the most recent sources reviewed.
Progressive up to a 38% top marginal rate.
Sint Maarten has no EU-style VAT. Instead it levies a Turnover Tax (TOT, also called BBO) at 5% on the remuneration paid by a customer to an entrepreneur - defined broadly to cover anyone independently carrying out an enterprise or profession, or exploiting an asset for recurring income, regardless of whether the activity is profitable or where the entrepreneur is resident. Confirmed via a Baker Tilly Dutch Caribbean advisory and corroborated by a separate incorporation guide.
Full narrative detail on residency tests, CFC rules, thin capitalization / interest limitation rules, and the treaty network is on the build list for this page and will be added in a future update.