Sint Maarten
Sint Maarten: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Sint Maarten
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Sint Maarten. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Sint Maarten.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Sint Maarten: where to register, file and check.
Blocs and agreements
The trade arrangements Sint Maarten belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Sint Maarten’s own position
- Customs territory
- Its own: Sint Maarten's own customs territory (Customs Sint Maarten); outside the Union customs territory
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the territory of the Kingdom of the Netherlands in Europe,
- VAT territory
- Its own: Sint Maarten's turnover tax (TOT); outside the EU VAT territory
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By Federal Decree the turnover tax has been increased from 3% to 5% as of the 11th of February 2011.
- European Union: internal market and customs union
- Outside
Sint Maarten is an overseas country and territory of the Kingdom of the Netherlands listed in TFEU Annex II (association under Part Four) and not part of the Union customs territory, which covers the Netherlands in Europe only; the OCT decision records that OCTs do not form part of the single market.
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The special arrangements for association set out in Part Four shall apply to the overseas countries and territories listed in Annex II.
- European Union: VAT territory
- Outside
Not a territory to which the Treaty applies under art. 355; the Directive defines third countries as territories to which the Treaty is not applicable and the Union customs territory covers the Netherlands in Europe only.
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‘third country’ means any State or territory to which the Treaty is not applicable.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 30%Official lokaleregelgeving.overheid.nl as of 2026-10-15 · the rate for the Limited Liability Company (naamloze vennootschap, N.V.)
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van de winst van in Sint Maarten gevestigde naamloze vennootschappen, besloten vennootschappen,
- Distributions
- Not in our records
- Audit
- No statutory audit for a company below the large-company criteria; the general meeting may appoint an external expert.Official The registry or ministry page
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- ANG 75Official The registry or ministry page as of 2026-10-15
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en vervolgens jaarlijks na het jaar van inschrijving
VAT
The tax on what the company sells in Sint Maarten, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Sint Maarten.
Tax calendar
When the main returns and payments fall due in Sint Maarten, tax year 2026, as the tax authority states it.
- Corporate tax return
- Set each year by decree · each year
the deadline to file the 2025 final profit tax return is Tuesday 30 June 2026. The date is announced each year, so the rule lists the 2026 date published; it is not a fixed month and day.
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The Inspectorate of Taxes reminds all businesses that the deadline to file and pay their 2025 Final Profit Tax Return is Tuesday, June 30, 2026.
- Corporate tax, final payment
- Set each year by decree · each year
the same announcement gives one deadline to file and pay the 2025 final profit tax return, Tuesday 30 June 2026; payment is made with the return.
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The Inspectorate of Taxes reminds all businesses that the deadline to file and pay their 2025 Final Profit Tax Return is Tuesday, June 30, 2026.
- Corporate tax, instalments
- Set each year by decree · each year
the 2025 provisional profit tax return is due on 31 March 2026. It is a single provisional (advance) return rather than four instalments; the government notice gives no later instalment dates.
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businesses can access the 2025 Provisional Profit Tax Return Form, which is due on March 31, 2026.
- Personal income-tax return
- Set each year by decree · each year
the deadline to submit the 2025 income tax return is Monday 1 June 2026. The date is announced each year with the invitation to file (2023 returns were due 31 May 2024, 2024 returns 30 June 2025), so the rule lists the 2026 date published rather than a fixed day.
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The Inspectorate of Taxes reminds the public that the deadline to submit the 2025 Income Tax Return Form is Monday, June 1, 2026.
- Personal income tax, final payment
- Not in our records
tax.sx/blog/income-tax-return-deadline-june-1-2026 inaccessible when checked
- Personal income tax, instalments
- Not in our records
tax.sx/about inaccessible when checked
- VAT return
- Day 15 of the following month · each month
the Tax Administration's tax calendar lists a Monthly Tax Return due on the 15th day after the month it covers, and shows 16 November 2026 for the October 2026 return because 15 November is a Sunday — hence the next-working-day shift. The Inspectorate administers the turnover tax; this is the consumption-tax return, Sint Maarten having no VAT as such.
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NOV 16 Monthly Tax Return - October 2026 Ensure your October 2026 Tax Return is filed & paid on time.
- Payroll withholding
- Not in our records
tax.sx inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Sint Maarten yet.
Economy and trade
What it exports
Goods Sint Maarten exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Sint Maarten’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 13.1% | 17.0% | 23.1% | US$3 m |
| Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled HS 0801 | 7.8% | 3.6% | 7.5% | US$1 m |
| Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment HS 9504 | under 0.05% | 3.4% | 5.4% | US$1 m |
| Copper waste and scrap HS 7404 | 0.34% | 4.4% | 4.9% | US$1 m |
| Yachts and other vessels for pleasure or sports; rowing boats and canoes HS 8903 | 0.45% | 5.9% | 4.8% | US$1 m |
| Aluminium waste and scrap HS 7602 | 1.4% | 4.1% | 3.4% | US$0 m |
| Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) HS 8705 | under 0.05% | under 0.05% | 3.3% | US$0 m |
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages HS 2208 | 1.8% | 2.8% | 3.0% | US$0 m |
| Electric motors and generators (excluding generating sets) HS 8501 | 0.08% | under 0.05% | 2.7% | US$0 m |
| Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments HS 9018 | 0.34% | 4.1% | 2.7% | US$0 m |
Total goods exports, 2024: US$14 m. The ten largest headings are shown.