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, confirmed via an EY-sourced tax guide. 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.
No Controlled Foreign Company regime was identified in the sources reviewed this session. This is a genuine gap rather than a confirmed absence.
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.
No domestic FBAR/Form 8938-equivalent requiring Suriname residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Suriname accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Suriname has entered into tax treaties with Indonesia and the Netherlands, confirmed via an EY-sourced tax guide (bats-consulting.com compilation). This is a narrow network relative to many peer economies; no US tax treaty exists.