Source-cited draft: corporate income tax for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Corporate income tax rate
36Income Tax Act 1922 (Inkomstenbelasting 1922), corporate provisions
Tax base
Net taxable profit; residents on worldwide profit, non-residents on Suriname-source profitIncome Tax Act 1922 (Inkomstenbelasting 1922)
Loss carryforward
7 years generally; indefinite carryforward for losses of the first 3 years of operationIncome Tax Act 1922 (Inkomstenbelasting 1922)
Dividend withholding tax (domestic)
25% on dividends distributed by resident companiesDividend Withholding Tax Act (Dividendbelasting)
Intercompany dividend exemption
Dividends paid by a resident company to a qualifying resident company are exempt from dividend withholding taxDividend Withholding Tax Act (Dividendbelasting)
Dividend WHT — Netherlands treaty rate
7.5% (reduced treaty rate)Suriname–Netherlands Double Taxation Treaty
Dividend WHT — Curaçao treaty rate
5% where recipient holds at least 10% of the paying company; 10% in other casesSuriname–Curaçao Double Taxation Treaty
Withholding tax on interest
No general domestic withholding tax on interest ((approx — confirm))Income Tax Act 1922 (Inkomstenbelasting 1922)
Withholding tax on royalties
No general domestic withholding tax on royalties ((approx — confirm))Income Tax Act 1922 (Inkomstenbelasting 1922)
Corporate return filing deadline
Within the period set by the Tax Administration following year-end; advance/provisional payments due during the year ((approx — confirm exact date))Income Tax Act 1922 (Inkomstenbelasting 1922)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Resident companies (NV/BV) pay corporate income tax at a flat 36% on worldwide profits; non-resident companies are taxed on Suriname-source profits. Withholding applies to dividends. Treaty network is limited (Netherlands and a Curaçao treaty).
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Other Suriname computations in the OpenAccountants Tax Library.