Below you will find answers to frequently asked questions.
If your question can not to be found, we kindly ask you to fill in our Contact form.
The law indicates that you HAVE to pay taxes. Revenues from taxes are spent on public services like roads and education.   
For Individuals:

When registering an Individual CRIB Number, fill in/bring this form:

Copies of the following documents must be submitted in order to complete the registration process:

    • ID Card / Passport
    • Proof of Address (detailed census registration form not older than 6 months)
    • Income tax form (if applicable)

If a census registration form is not obtainable, please provide a copy of your utility bill (gebe) as proof of address.

Note: If utility bill is not in applicant’s name, id and authorization letter from property owner is required in addition to the utility bill.

For Businesses:

When registering a Business, fill in/bring this form:

Copies of the following documents must be submitted: SOLE PROPRIETORSHIP / CONTRACTOR

    • ID card / Passport
    • Chamber of Commerce registration
    • Business License (if applicable)


    • Deed of Incorporation
    • Chamber of Commerce registration
    • Business License (if applicable)
    • Directors License (if applicable)
    • ID card / Passport of each director or managing board member

Without these documents the registration cannot be processed!

Every natural person who receives (world) income is required to file an income tax return with the Inspectorate of Taxes. You will receive, by mail, an invitation to file the tax return within two months. If you have not received an invitation, but you enjoy income, you must file a tax return on your own accord. You then have 36 months from the time the return for the year in question is due, to file your return.
On our Documents page you will find several forms to request a tax return. You can choose between the forms for Individuals or Businesses and select the year you are applying for.
For Receivers:
You can pay your taxes and government fees utilizing the following options:
  1. Online Bank Transfer: Bank transfers are accepted with the following details:
Windward Island Bank (WIB)
• USD Account: 324800-05
• Naf. Account: 324800-03
RBC Royal Bank:
• USD Account: 8200000403930461
• Naf. Account: 8200000005425048
  1. Payment by Cash, Maestro, Debit/Credit Card: can be made at the Receivers Office Soualiga Road #6 (next to the Joslyn Ardell festival village) Philipsburg or Public service center Simpsonbay.
  2.  Online payments: only possible for Motor Vehicle Road Tax only : https://services.sintmaartengov.org
Receivers Office
Soualiga Road #6
Pond Island


​​​Business hours​ are Monday until Friday from 8:00 am - 2:00 pm 
There are several incomes taxable for income tax, like:
  1. Income from immovable property (rental)
  2. Income from movable property (for instance; car rental and interest of savings)
  3. Employement/labour including benefits in kind like; allowances, pension and benefits.
⇒ Read the explanation on Chapter 4 'Proceeds from Enterprises' (page 12) of Explanation Tax form A - ENG or Toelichting A biljet - NL.
The Tax Administration office is located at the Vineyard Building (opening hours: from Monday until Friday, 8 am until 2 pm). Read more on this page: Contacts & Services.
There are certain specific exemptions.

⇒ On Chapter 3 (page 8) of Explanation Tax form A-ENG / Toelichting A biljet - NL you will find more information about the exemptions that exist.

For income tax certain specific exemptions exists; 

  1. Professional costs exceeding - The deduction of these premiums is limited to 10% of the income, but may not exceed NAf 1,000.*
  2. Premiums AOV / AWW as reduction (life insurance, annuities, pension, insurance).
  3. Personal Burdens* (sickness, disability, childbirth and death expenses). These costs are deductible if they jointly amount to more than 5% of the income with a minimum of NAf 1,500. 
  4. Donations made to ecclesiastical, charitable, cultural, scientific and public benefit institutions that are established in Sint Maarten. Gifts may only be deducted insofar as they total more than 1% of the income and also exceed NAf 500. However, the amount to be deducted may not exceed 3% of the income. 
⇒ *Get a detailed explanation of the costs above in the document: Explanation Tax form A-ENG / Toelichting A biljet - NL. 
It is possible to deduct some medical expenses when it comes to sickness, disability, childbirth and death expenses.

This concerns, for example:

  1. Health insurance premiums.
  2. Costs of doctors, dentists, hospitalization.
  3. Medicines.
  4. Contributions to cross associations.
  5. Glasses and contact lens.
  6. Funeral expenses (premiums for funeral funds are only deductible if no cash benefit is received upon death).
⇒ On Chapter 16d (page 23) of Explanation Tax form A-ENG / Toelichting A biljet - NL you will find a more detailed explanation of the medical expenses.
You have two(2) months after the date of the invitation to file a tax return form. You can do this by filling in a (paper) tax return form and returning it.

If you are unable to submit your tax return form within two months, you must ask the Inspector for a postponement before the deadline for submission has expired. You preferably request a postponement by sending an e-mail to taxinfo@sintmaartengov.org. State in the e-mail your name, CRIB number, the period for which you want postponement as well as the reason(s).

If you do not submit your tax return form within the period set (possibly extended with postponement), the Inspector will send you a reminder to return the tax return form. If the date of submission in the reminder sent to you expires without the Inspector having received your tax return form, this will result in the inspector imposing a fine. In the event of a first, second, third, fourth or fifth default, the inspector imposes a fine of ANG 250, ANG 500, ANG 1,000, ANG 1,500 or ANG 2,500. 
You have to pay taxes of all kind of income you are receiving.
  • This can be income from labour/pension/beneftis.
  • If you rent out a holiday home for tourist, for example registered at AirBnb, you will also have to pay roomtax.
⇒ On Chapter 3 (page 8) of Explanation Tax form A-ENG / Toelichting A biljet - NL you will find a more detailed explanation of the different incomes where you have to pay tax on.
You can calculate your income tax by: or;
  • using the bracket rate, you calculate how much income tax you owe on your taxable income. If part of your income is taxed at a special rate, you must deduct this part from the taxable income.
  • You can deduct the basic discount and the surcharges that apply to you from the calculated tax.
  • You must set off the wage tax withheld against the income tax owed.
Four situations are possible:
  1. The wage tax is lower than the income tax to be paid. You are eligible for an assessment if you have to pay more than NAf 300. You will still have to pay the difference.
  2. The wage tax is higher than the income tax to be paid. You will be refunded the overpaid tax if you are entitled to at least NAf 150 and you have submitted the income tax return within 36 months after the end of the tax year.
  3. If you do not have to pay more than NAf 300 or if you have to get back less than NAf 150, there will be no additional payment or refund.
  4. If you have received a wage tax reduction (hardness), you are eligible for a mandatory assessment if you have to pay more than NAf 50 or if you have to get back at least NAf 50.
On our page Documents you will find several tax documents for individuals and businesses.

⇒ Fill in, bring/send it to the Tax Administration and add copies of the documents that must be submitted to complete your request.  

Go to the Documents page, search for the specific file that applies to your situation, print it, fill in and send it back to the Tax Administration of St. Maarten.

Go to our Contact & Service page for more information on how to get in contact with us.

Yes, you also pay taxes if you are not a legal resident.

For further information call the Tax Administration via: +1721 542-2143 / +1721 542-5304 / +1721 542-3839.

If your assessment differs from the tax return and you do not agree with the corrections made, you can submit a written objection to the Tax Inspectorate within two months of the date of the assessment notice.
  • The Inspector must note the date of receipt on the notice of objection.
  • The Inspector must give a reasoned decision on your notice of objection.
  • Refusal or late delivery of the decision is equated with a decision.
  • A decision is deemed not to have been rendered in time if the Inspector has not rendered a decision within nine months of receipt of the notice of objection.

Pay attention! If you do owe part of the assessment, you must pay this within two months of the date of your assessment. You can request a postponement of payment for the disputed amount.If you are unable to pay an assessment on time, you can request the Receiver, a payment arrangement.

You can use this form to notify the Tax Administration St. Maarten of a change of address: Send the completed and signed form to the following address:
Tax Administration Sint Maarten
P.O. Box 1026
Philipsburg, Sint Maarten

or via e-mail: TaxInfo@sintmaartengov.org