Source-cited draft: personal 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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Personal/wage tax-free amount
SRD 108,000 per year (SRD 9,000 per month)Wage Tax Act (Loonbelasting) / Income Tax Act 1922
Band 1 rate (annual, above tax-free amount)
8% on the first SRD 42,000 of taxable incomeIncome Tax Act 1922 (Inkomstenbelasting 1922)
Band 2 rate (annual)
18% on taxable income from SRD 42,000 to SRD 84,000Income Tax Act 1922 (Inkomstenbelasting 1922)
Band 3 rate (annual)
28% on taxable income from SRD 84,000 to SRD 126,000Income Tax Act 1922 (Inkomstenbelasting 1922)
Band 4 rate (annual, top band)
38% on taxable income above SRD 126,000Income Tax Act 1922 (Inkomstenbelasting 1922)
Standard professional-expense deduction
4% of wages, capped at SRD 4,800 per year (SRD 400 per month)Wage Tax Act (Loonbelasting)
Exemption for vacation allowance / bonus
SRD 10,016 exempt ((approx — confirm))Wage Tax Act (Loonbelasting)
Special (lump-sum benefit) rate schedule
5% / 15% / 25% / 35% across the same SRD 42,000 / 84,000 / 126,000 thresholdsWage Tax Act (Loonbelasting)
Residence test
Individuals domiciled in Suriname are residents taxed on worldwide income; otherwise taxed only on Suriname-source incomeIncome Tax Act 1922 (Inkomstenbelasting 1922)
Non-resident taxation
Non-residents taxed on Suriname-source income only; the same progressive rate schedule applies ((approx — confirm non-resident threshold treatment))Income Tax Act 1922 (Inkomstenbelasting 1922)
Annual return filing deadline
30 June following the tax year ((approx — confirm))Income Tax Act 1922 (Inkomstenbelasting 1922)
Provisional/advance payments
Self-employed taxpayers make provisional payments during the year; final assessment settles the balance ((approx — confirm schedule))Income Tax Act 1922 (Inkomstenbelasting 1922)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Personal income tax is progressive with a 0% tax-free band and rates from 8% to 38%. The bands below reflect the figures applied since 1 January 2024 (tax-free amount raised to SRD 108,000). Older third-party summaries still quote pre-2024 SRD 3,000–38,000 bands; an accountant should confirm the bands in force for 2025.
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Other Suriname computations in the OpenAccountants Tax Library.