For those considering moving to St. Maarten
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in St. Maarten.
47,5
Marginal tax rate
0
Wealth tax
Overview of personal taxation in St. Maarten – updated per 2025
What is required to establish tax residency in St. Marteen?
Individuals whose primary place of residence is in St. Maarten are considered to have moved there and to be tax residents.
Which types of income are taxable in St. Maarten?
Tax residents are taxed on their worldwide income in St. Maarten, while non-resident taxpayers are taxed only on income sourced in St. Maarten.
What tax rates apply in St. Maarten?
St. Maarten has a progressive tax system, with rates ranging from 12,5 to 47,5%.
Does St. Maarten grant tax credit for foreign taxes?
St. Maarten grants tax credit for taxes paid abroad, limited to the amount of tax payable in St. Maarten on the same income.
Is there wealth tax in St. Maarten?
St. Maarten does not levy wealth tax.
What is the tax year in St. Maarten?
The tax year in St. Maarten corresponds with the calendar year.
When must the tax return be filed in St. Maarten?
The individual tax return in St. Maarten must be filed within two months of receiving it.
What is the name of the tax authority in St. Maarten?
The name of the tax authority in St. Maarten is Directorate of Fiscal Affairs.
How many countries does St. Maarten have tax treaties with?
St. Maarten has tax treaties with four countries, including Norway.
Is there property tax in St. Maarten?
St. Maarten does not levy property tax.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979