Key takeaways
- Sint Maarten (Dutch side) determines tax residence by facts and circumstances – durable ties such as a home, family and economic interests – rather than a strict day count; residents are taxed on worldwide income at progressive rates from 12.5% to 47.5%.
- Foreigners need a residence permit from the Immigration and Border Protection Service (IBP) – for employment, business ownership, investment/financial independence or family – while Dutch citizens can settle more easily.
- Private capital gains are generally not taxed, and the island has no VAT but a turnover tax (ToT) on goods and services (5%).
Last reviewed: October 2026
Sint Maarten, the Dutch half of the island shared with French Saint-Martin, combines Caribbean living with a Dutch-based legal system. Becoming resident is mainly an immigration question; once resident, you enter a progressive income-tax system with some features attractive to investors. This guide covers both in 2026 – and the differences with the French side.
Sint Maarten residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence test | Facts and circumstances (durable ties) |
| Scope for residents | Worldwide income |
| Income tax | Progressive, 12.5% to 47.5% |
| Private capital gains | Generally untaxed (except substantial interest ≥ 5%) |
| Turnover tax (instead of VAT) | 5% on most goods and services |
| Immigration authority | Immigration and Border Protection Service (IBP) |
| Tax authority | Belastingdienst Sint Maarten (crib number) |
How do you become tax resident in Sint Maarten?
Under Sint Maarten's income tax ordinance, residence is determined by the circumstances: a permanent home available to you, your family living with you, your work or business on the island and your registration in the population register. Moving there with your partner, renting long-term and registering usually makes you resident from the date of arrival.
If you remain resident in your previous country too, the tax arrangement for the Kingdom (for the Netherlands) or a treaty decides; with many countries there is no treaty, so dual residence must be avoided by actually leaving.
Step-by-step: moving to Sint Maarten
- Residence permit: apply to the IBP under the right category – employment (employer obtains work permit), business owner/self-employed, financially independent person (proof of means and health insurance) or family.
- Housing: lease or buy (buyers pay transfer tax; non-residents may face restrictions on long-lease land).
- Register in the population register (Civil Registry) and obtain a crib number (tax ID) from the Tax Administration.
- Health insurance and, if employed, social security (AOV/AWW) and wage tax via the employer.
- Deregister in your previous country and handle exit formalities.
What changes once you are resident?
- Worldwide income – salary, business profits, pensions, dividends – is taxed at progressive rates.
- Private capital gains are generally untaxed; substantial interests (≥ 5%) are taxed under special rules.
- Turnover tax replaces VAT; property tax applies to real estate.
- Social premiums (old age, widows/orphans, health) apply to income.
Example: A Canadian retiree moves to Philipsburg with a long-term lease and residence permit as a financially independent person. His Canadian pension and investment income are taxable in Sint Maarten at progressive rates, but gains on selling his ETF portfolio are generally not taxed. Canada may apply departure tax on his deemed disposal when he leaves.
Sint Maarten vs Saint-Martin
The French side (Saint-Martin) has its own tax code: French nationals must live there for five years before being treated as Saint-Martin residents for tax purposes, and taxes differ markedly. Do not assume rules carry over between the two sides.
Frequently asked questions
How do I become a tax resident of Sint Maarten?
Obtain a residence permit from the IBP (unless you are a Dutch citizen), move your home and life there, register in the population register and obtain a crib number. Residence is based on durable ties, not a day count.
Does Sint Maarten tax worldwide income?
Yes, residents are taxed on worldwide income at progressive rates. Private capital gains are generally untaxed, except gains on substantial interests of 5% or more.
Does Sint Maarten have VAT?
No. Sint Maarten levies a turnover tax on most goods and services instead of VAT.
Is Sint Maarten the same as Saint-Martin for taxes?
No. The Dutch and French sides have separate tax systems, authorities and residence rules.
Related guides
- Capital gains tax in Sint Maarten
- Tax residency in Sint Maarten (overview)
- How to obtain tax residency in Curaçao
Sources
- Sint Maarten National Ordinance on Income Tax; Belastingdienst Sint Maarten
- Immigration and Border Protection Service (IBP) Sint Maarten
- Tax Arrangement for the Kingdom (Belastingregeling voor het Koninkrijk)
This guide is general information, not personalised tax or immigration advice.
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