Suriname Corporate Income Tax

Corporate income tax rate and base

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).

• Corporate income tax rate — 36% percent (Income Tax Act 1922 (Inkomstenbelasting 1922), corporate provisions)
• Tax base — Net taxable profit; residents on worldwide profit, non-residents on Suriname-source profit (Income Tax Act 1922 (Inkomstenbelasting 1922))
• Loss carryforward — 7 years generally; indefinite carryforward for losses of the first 3 years of operation (Income Tax Act 1922 (Inkomstenbelasting 1922))
• Dividend withholding tax (domestic) — 25% on dividends distributed by resident companies percent (Dividend Withholding Tax Act (Dividendbelasting))
• Intercompany dividend exemption — Dividends paid by a resident company to a qualifying resident company are exempt from dividend withholding tax (Dividend Withholding Tax Act (Dividendbelasting))
• Dividend WHT — Netherlands treaty rate — 7.5% (reduced treaty rate) percent (Suriname–Netherlands Double Taxation Treaty)
• Dividend WHT — Curaçao treaty rate — 5% where recipient holds at least 10% of the paying company; 10% in other cases percent (Suriname–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))