Sint Maarten Tax Questions and Answers

Ideally, before (strategic) decisions are finalized. Early involvement allows for proper structuring and prevents unnecessary risks, inefficiencies, or disputes later on.

Our practice is focused on situations where standard solutions are insufficient. We are typically engaged where there is a high degree of complexity, risk, or a requirement for absolute discretion.

A privileged discussion regarding your fiscal position, key risks, and long-term objectives. From this, we determine the most effective path for professional assistance.

Structures that appear efficient in theory are not always defensible in practice. A technical review identifies whether your position remains robust under evolving local tax laws and constantly changing jurisprudence.

Yes. We represent clients in all interactions with tax authorities, including audits, formal objections, and appeal (Court) procedures, focusing on strategic positioning.

Yes. We provide guidance on eligibility, structuring, and ongoing compliance under the applicable preferential regimes in Sint Maarten.

Yes, on a selective basis. Compliance is handled with the same institutional rigor and technical accuracy as our primary advisory work.

Yes. All clients work directly with Marco Aalbers at the partner level, ensuring continuity, consistency, and complete mastery of the file.

Discretion is a foundational principle of the practice. All matters are handled personally and privately; information is never shared without client consent.

The rate is 34.5 percent of taxable profit, including the surcharge. A provisional return is filed and paid within three months after the financial year ends, so 31 March for a calendar year, and the final return follows within six months.

Turnover tax is 5 percent on goods and services supplied in Sint Maarten. It cascades, so it is charged at every link in the chain, including between affiliated companies, and there is no input credit. The return and the payment are both due within fifteen days after the end of each month.

Income tax is progressive. It starts at 12.5 percent and reaches 47.5 percent above roughly 158,000 guilders of taxable income. Social security and health insurance premiums are charged on top of that, so the real burden on employment income is higher than the bracket alone suggests.

Wage tax and turnover tax within fifteen days after the end of each month. Room tax before the fifteenth day of the following month. The provisional profit tax return within three months after the financial year ends and the final return within six. The collective wage statement and the third party list by the end of January.

A resident of Sint Maarten is taxed on worldwide income. Someone who lives elsewhere is taxed only on income from Sint Maarten sources, such as property situated here, work performed here, or fees as a director of a company established here. Residence is judged on the facts rather than on registration.

No. Sint Maarten levies no withholding tax on dividends, interest or royalties. A rate of 10 percent was announced for 1 January 2026, but it was not introduced and nothing is withheld on a distribution today. The measure is still on the list of legislation the government intends to bring forward, so the position is worth confirming at the time of a transaction.

Transfer tax is 4 percent of the value of the property. It is settled through the notary at completion, so it falls due at the moment of transfer rather than on a later assessment.

A new resident who has lived abroad for the five preceding years can, on conditions, be taxed at 10 percent on foreign source income. As an alternative the taxpayer can elect to be taxed at the ordinary progressive rates on a fixed taxable income of 500,000 guilders. The conditions cover age, a place of residence in Sint Maarten and the source of income.

Two months, counted from the date printed on the assessment and not from the day it reaches you. An objection does not stop collection, so a separate request for deferral of payment goes to the Receiver if you do not want him to proceed.

Yes. Where no wages were paid or no turnover was realised the return still has to go in, showing nil. Filing nil is not the same as filing nothing, and the penalties for late filing apply either way.

Yes. A large part of the practice is non-resident owners of property on the island and entrepreneurs who run a business here from abroad. We prepare and file the returns and we deal with the Inspector when an assessment is wrong.

Property tax stands in the law at 0.3 percent of the taxable value a year, but in practice it is not being levied and assessments are not going out. The charge has not been abolished, so the position can change. Transfer tax of 4 percent on a purchase is a separate matter and is collected through the notary in the normal way.

Sint Maarten does not actively levy inheritance tax even though the legislation is in place. Nothing is being collected under it and that is not expected to change. Published country guides still describe the charge as though it applied, so an estate plan drawn up on those figures starts from the wrong position.