Sint Maarten: turnover tax

Scope, base and rate

The official turnover-tax ordinance, displayed as in force from 12 April 2023 to the present, defines turnover by reference to consideration received by an entrepreneur for business supplies. Articles 1–2 cover independent businesses/professions and continuing exploitation of assets, with special exclusions and rules for suppliers outside Sint Maarten. Article 7 sets the rate at 5%.

This Guide concerns Dutch Sint Maarten (SX). Article 2(b) can cover goods delivered locally and services enjoyed locally from an overseas supplier. Do not determine taxability solely from the supplier's foreign address. Articles 4–5 and any relevant exclusion or exemption still require analysis. Articles 1–5.

Article 6 taxes the relevant business turnover. Amounts paid to third parties in the customer's name and for the customer's account are excluded under article 6(2). That is narrower than all costs recharged to a client. Ordinary supplier expenses do not become customer disbursements merely by being separately described on an invoice. Articles 1 and 6.

Assuming taxable consideration of Cg 20,000, with no exemption or other adjustment, turnover tax is Cg 1,000. If Cg 22,000 received includes a separately documented Cg 2,000 amount satisfying article 6(2), the base is Cg 20,000 and the tax remains Cg 1,000. The second example assumes the legal disbursement conditions are actually met.

Receipt timing and invoice-accounting permission

Article 10(1) makes tax due when consideration is received wholly or partly. Under article 10(2), the Inspector can authorise invoice-based timing on request. Associated invoice requirements include numbered, dated invoices, specified transaction details and issue within fifteen days after the month of supply. Do not move automatically to invoice accounting just because financial statements use accruals. Article 10.

For a taxable Cg 10,000 supply under the receipt rule, assume Cg 4,000 is received in one month and Cg 6,000 in the next. Tax attributable to those receipts is Cg 200 and Cg 300 respectively. This assumes no exemption, special valuation rule or invoice-accounting authorisation.

Selected exemptions need evidence

Article 8 includes, among other categories:

Transaction	Condition to check
Residential rent	Property fitted and intended for permanent habitation, rented by a locally established entrepreneur to a locally resident individual
Real-property delivery	Transfer tax paid, subject to the prescribed conditions
Hotel room or apartment rent	The statutory room-tax payment condition on the rental proceeds is satisfied
Listed essential goods	The supplied item is within the article's specific list; do not extrapolate to all food or household products

These are scoped examples, not the complete exemption list. Use article 8 and the relevant implementing rules. The Inspectorate's exemption-code guide, updated November 2021 is supporting administrative guidance; it does not replace later statutory provisions.

Export does not simply mean the French side

Article 9's goods-export exemption requires supplies to buyers outside the levy area, with transport outside that area by or for the exporter. For this article, the French part of the island is treated as within the levy area. A delivery merely from Dutch Sint Maarten to French Saint-Martin therefore does not satisfy that export-outside-area condition. This rule is specific to article 9; it does not merge the jurisdictions' tax systems. Article 9(1)–(2).

Article 9(3) requires the exporter's records to contain an invoice copy with goods, price and customer particulars; payment proof; transport documents proving exit; and the destination authority's endorsed landing/import document or an acceptable destination confirmation. A foreign billing address alone is not the required evidence. Article 9(3).

Returns, payment and foreign suppliers

Article 12 sets a calendar-month return period. A qualifying natural person exploiting an asset for ongoing income can request an annual period; it is not automatic. Article 12.

Sint Maarten's General Tax Ordinance, articles 8 and 14 sets the ordinary filing and payment period at fifteen days after period end and requires a return when no tax is due. Apply the published calendar and any applicable deadline adjustment. The tax authority calendar currently lists 16 November 2026 for October and 15 December 2026 for November. The Inspectorate's exemption guide also explicitly says to submit monthly forms despite exemption.

Article 11(2) can levy tax on the locally established business recipient in the specified overseas-supplier cases if supplier and recipient jointly request this in writing, or if the overseas supplier has not paid the tax on return. Do not replace those conditions with a statement that all imported services are automatically reverse-charged. Articles 5(3) and 11.

Verification limits

Checked 22 October 2026. The official Dutch statutes support the rules above; this English explanation is not an official translation. Complete later-instrument reconciliation, special regimes, all exclusions and exemptions, refund/correction procedures, liability interactions and independent accountant review remain outstanding. This is a source-cited draft, not comprehensive country coverage.

Contributed by Ryan Duguid.