Sint Maarten

Caribbean · SX · 1 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• registered in the Civil Registry (Census Office) as a resident with a permanent address in Sint Maarten
• permanent home (owned or long‑term rented) available in Sint Maarten
• physical presence of at least 183 days in a calendar year in Sint Maarten
• economic interests in Sint Maarten (business ownership, investments, or local income) supporting residency status
• family and social ties located in Sint Maarten supporting residency status

Income tax is based on residence, not citizenship or enduring domicile; once an individual ceases to live in Sint Maarten, de‑registers locally, and no longer meets presence/home and registration tests, tax residence generally ends without multi‑year tail rules or exit tax. Residents are taxed on worldwide income, but non‑residents are only taxed on Sint Maarten‑source income, so leaving and cutting residential ties is usually sufficient.

Source: Sint Maarten Tax Administration (Government of Sint Maarten)

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.