Tax in Sint Maarten (Dutch part)
Last reviewed: · by TaxProsRated editorial
TL;DR
Sint Maarten's Belastingdienst administers personal income tax at progressive rates, corporate income tax at 30 percent (3 percent for ANG profit-sourced from limited categories), and TOT (turnover tax) at 5 percent.
Tax authority
Belastingdienst Sint Maarten under the Government of Sint Maarten [SC1].
Filing framework
Annual returns due 31 May.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands; top typically 47.5 percent including social contributions.
Corporate tax
30 percent standard. Reduced regimes for specific activities.
Indirect tax
TOT (turnover tax) 5 percent [SC3]. Sint Maarten does not have credit-method VAT.
Cryptoassets
Centrale Bank van Curaçao en Sint Maarten regulates virtual-asset activities.
Treaties
Limited DTT network. CRS adopter.
Frequently asked
What is the Sint Maarten corporate tax rate?
30 percent standard. Reduced regimes for specific activities.
Find a tax pro in Sint Maarten (Dutch part)
Browse credentialed pros serving Sint Maarten (Dutch part) — filter by specialty, language, and credential type.
Browse the Sint Maarten (Dutch part) directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Belastingdienst Sint Maarten · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Sint Maarten (Dutch part) as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.