Key takeaways
- Sint Maarten (the Dutch side of the island) generally does not tax capital gains realised by individuals on private assets – a personal share portfolio, a home or privately held crypto – unless the gain arises in a business or from a substantial interest.
- Gains on a substantial interest (5% or more of a company) are taxable under the income tax at a special rate, and gains realised by companies are subject to profit tax (34.5% standard rate).
- Real estate transactions carry a transfer tax paid on purchase, and the French side (Saint-Martin) has a completely separate tax system.
Last reviewed: October 2026
Sint Maarten is a constituent country of the Kingdom of the Netherlands with its own tax laws, largely modelled on the former Netherlands Antilles system. This guide explains how capital gains are treated in 2026 for individuals, founders and property investors – and why the island's French half must not be confused with it.
Sint Maarten capital gains – key points (2026)
| Item | Rule |
|---|---|
| Private gains (shares, crypto, personal property) | Generally not taxed |
| Substantial interest (≥ 5%) – dividends and gains | Taxed at a special rate |
| Gains in a business or profession | Business income at progressive rates / profit tax for companies |
| Company profit tax | 34.5% |
| Real estate transfer tax | 4%, paid on acquisition |
| French side (Saint-Martin) | Separate system under the Collectivité de Saint-Martin |
Are capital gains taxable in Sint Maarten?
Like Curaçao, Sint Maarten's income tax taxes specific categories of income. A capital gain on a private asset – listed shares in a personal portfolio, a house, a car or privately held crypto – is generally not one of them, so it is not taxed, unless:
- the asset belongs to a business you run, or the activity amounts to professional trading;
- the gain qualifies as income from other activities (e.g. organised, frequent dealing);
- the shares form a substantial interest (5% or more of a company, alone or with close relatives).
Example: A resident retiree sells US shares bought ten years ago with a USD 90,000 gain. As a private investment, the gain is generally not taxed in Sint Maarten. If she owns 20% of a local restaurant company and sells that stake, the gain falls under the substantial-interest rules.
Substantial interest and company sales
Founders holding 5% or more of a company should expect both dividends and gains on that holding to be taxed under the substantial-interest regime. Companies selling assets include gains in profits subject to profit tax.
Real estate
Private individuals selling property are generally not taxed on the gain, but:
- buyers pay transfer tax on the purchase price (4%);
- annual property tax applies to real estate;
- frequent buying and selling can be taxed as business income.
Points for location-independent professionals
- Residence: you are resident where your durable ties are (home, family, economic interests); resident individuals are taxed on worldwide income at progressive rates from 12.5% to 47.5%.
- Your previous country: moving to Sint Maarten to sell assets can trigger exit taxes or continued taxation at home (Netherlands, Germany, France, Canada).
- Do not confuse the two sides: Saint-Martin (French) has its own residence rules, including a five-year residence condition before French residents moving there are treated as Saint-Martin residents for tax purposes.
Frequently asked questions
Does Sint Maarten have capital gains tax?
Not on private assets in general. Gains on private shares, personal property or privately held crypto are usually outside the income tax. Gains on a substantial interest (5% or more) and gains realised in a business are taxable.
Is the sale of a house taxed in Sint Maarten?
For private individuals, generally no income tax is due on the gain, but the buyer pays transfer tax and notary costs. Professional property dealers may be taxed on gains as business income.
What is the corporate tax rate in Sint Maarten?
Companies pay profit tax at the standard rate (34.5% under the general regime), with special regimes for certain activities.
Is Sint Maarten the same as Saint-Martin for tax purposes?
No. Sint Maarten (Dutch side) and Saint-Martin (French side) have separate tax systems, authorities and residence rules.
Related guides
- Capital gains tax in Curaçao
- Tax residency in Sint Maarten
- How to obtain tax residency in Sint Maarten
Sources
- Sint Maarten National Ordinance on Income Tax (Landsverordening inkomstenbelasting)
- Sint Maarten Tax Administration (Belastingdienst Sint Maarten)
This guide is general information, not personalised tax advice.
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