Sint Maarten
Caribbean · SX · 1 treaties
What are the main tax rates in Sint Maarten?
Sint Maarten has a top personal income tax rate of 47.5% and a corporate tax rate of 34.5%. The standard VAT rate is 5%.
Tax profile
| Corporate income tax | 34.5% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 47.5% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- Does Sint Maarten have a dividend withholding tax?
- Sint Maarten has a dividend withholding tax rate of 0%.
- Is there a capital gains tax in Sint Maarten?
- The provided data does not specify capital gains tax rates for Sint Maarten.
- Does Sint Maarten offer a Golden Visa program?
- Yes, Sint Maarten offers a Golden Visa program with a minimum investment of $278,000 USD.
Tax residency
Easy to leaveWhat 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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Norway | — | — | — |