Suriname taxes resident companies on worldwide income at a flat 36% corporate rate, while non-resident companies are taxed on Suriname-source income (including income from real property and profits from a Suriname permanent establishment), administered under the Wet op de Inkomstenbelasting 1922 (Income Tax Act 1922, as amended). There is currently no statutory transfer pricing regulation in Suriname, though intercompany charges must still be priced at arm's length as a general principle; a new Transfer Pricing Law was under active drafting as of mid-2026 in response to concerns over major mining and oil production-sharing agreements, but had not yet been enacted.
The tax year generally follows the calendar year; tax losses incurred during a company's first three years of existence may be carried forward indefinitely, while losses incurred afterward may be carried forward for seven years.
36% standard flat rate for resident and non-resident (branch) corporations.
Top marginal rate 38%.
10% general sales/turnover tax.
Resident companies are those incorporated under Suriname law (even if managed abroad), as well as companies incorporated under foreign law but effectively managed from Suriname. Individual residency is based on domicile in Suriname. Resident companies and individuals are taxed on worldwide income; non-residents are taxed on Suriname-source income, including income from real property and profits from a permanent establishment (branch) in Suriname.
A non-resident company is subject to Suriname income tax on profits from a permanent establishment (for example, a branch) in Suriname. Under Article 28 of the Surinamese income tax law, a foreign company without a local office or branch is nonetheless deemed to have a Suriname permanent establishment where its Suriname activities include building or construction work and certain other specified activities, a broader deeming provision than the classic fixed-place-of-business test alone.
No CFC-style attribution provision was found in Suriname's Income Tax Act (Wet op de Inkomstenbelasting 1922, as amended). There is currently no statutory transfer pricing regulation either ("Er is geen wettelijke transfer-pricingregeling"), though intercompany charges must still be priced at arm's length as a general principle. This is a live, current development: as of mid-2026, Suriname's government is actively drafting a new Transfer Pricing Law (Wet op Transfer Pricing) specifically in response to major mining and oil production-sharing agreements (including a Total-related contract reportedly omitting transfer pricing safeguards, prompting significant public and legislative concern about lost revenue) - but this pending law addresses arm's-length pricing of related-party transactions, not CFC-style attribution, and has not yet been enacted. No CFC regime exists currently, and none is under active development based on the sources reviewed.
No statutory thin capitalization ratio was identified in available sources. Foreign-exchange controls do apply to certain capital movement transactions, requiring a foreign-exchange permit - a separate mechanism from thin capitalization but relevant to structuring cross-border financing.
Suriname classifies entities under its own domestic Income Tax Act 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, consistent with Suriname having no CFC-style attribution provision, as described elsewhere on this page.
No domestic FBAR-equivalent regime requires Suriname residents to separately disclose foreign financial accounts, and Suriname is not currently a CRS participating jurisdiction, so it does not automatically exchange financial account information with foreign tax authorities under the OECD's Common Reporting Standard. US persons remain independently subject to FinCEN Form 114 (FBAR) and potentially Form 8938 regardless of Suriname's own rules.
When determining taxable profit, profit received as a participation shareholder from a qualifying subsidiary does not have to be included in taxable income under Suriname's participation exemption; this includes profit from non-resident companies that have obtained at least 90% of their entire profit in Suriname in the relevant year, when that profit is received by a participation shareholder, eliminating double taxation on the underlying distributed profits.
A dedicated general unilateral foreign tax credit mechanism is not confirmed in available primary sources. Suriname has entered into tax treaties with Indonesia and the Netherlands, which provide the primary relief mechanism for double taxation on income connecting Suriname to those two specific partners; Suriname has no tax treaty with the United States, so relief outside this narrow network should not be assumed available.
Suriname has entered into tax treaties with Indonesia and the Netherlands. This is a narrow network relative to many peer economies; no US tax treaty exists.