Sint Maarten

Last update: 2026-05-18
SX
Pros
Absence of capital gains and wealth taxes to maximize private capital retention and investment growth
Strategic location as a duty-free Caribbean hub with high-capacity international air and sea connectivity
Dual-jurisdiction environment for unique access to both European standards and Caribbean market flexibility
Cons
Persistent political instability and administrative corruption with negative effects on business predictability and legal certainty
Fragile utility infrastructure and high climate vulnerability with the need for significant private contingency systems
Increasing international pressure for tax transparency and complex local labor regulations for reduced operational autonomy
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 4.7 DIVIDEND PIPELINE
i 4.5 HOLDING
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 2.2/10 HOLDING 4.5/10 DIVIDENDPIPELINE 4.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Sint Maarten tax what you earn?

income tax tax residency territorial system

NO. Sint Maarten doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Sint Maarten tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Sint Maarten doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
0%
Sint Maarten does not have specific cryptocurrency legislation. Under general tax law, individuals are not subject to capital gains tax on private assets, making crypto gains effectively tax-free for casual investors. However, if trading activity is frequent or professional, it may be reclassified as 'income from other activities' or business income, which is taxed at progressive income tax rates up to 47.5%.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Sint Maarten?

corporate tax criminal liability public registry VAT IP box

YES. Sint Maarten delivers the maximum operational chill: no corporate income tax on standard profits, no criminal liability for misuse of corporate assets, and non-public corporate registries. The state doesn't take a cut, doesn't put your intra-company flows on a prosecutor's desk, and doesn't drop your name into a public search box. VAT sits at n/a.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
N/A - Civil Matter / Breach of Fiduciary Duty
Sint Maarten law, which follows the Dutch legal tradition, does not have a specific criminal statute for 'Misuse of Corporate Assets' (Abus de Biens Sociaux). While the company is a separate legal entity, a sole shareholder-director's use of funds for personal expenses in a solvent company is generally not prosecuted as criminal embezzlement (Article 2:336 of the Penal Code) because the sole owner's consent negates the 'unlawfulness' (wederrechtelijkheid) required for the offense. Instead, such acts are treated as a civil breach of the director's duty of care under Book 2, Articles 2:8 and 2:9 of the Civil Code, or as a tax matter (e.g., an undeclared dividend). Criminal liability typically only arises if the company becomes insolvent (Bankruptcy Fraud) or if the act involves tax evasion or forgery.
Shareholders privacyi
PRIVATE
St. Maarten Chamber of Commerce & Industry (COCI) Trade Register
Directors privacyi
PUBLIC PAYWALL
St. Maarten Chamber of Commerce & Industry (COCI) Trade Register
Incorporation costi
Private Limited Liability Company
Besloten Vennootschap
Professional Incorporation Service Fees USD 3,000
Notary Fees for Deed of Incorporation USD 2,250
Government Business and Director License Fees USD 2,000
Chamber of Commerce (KvK) Registration Fee USD 866
Government Application Processing Fee USD 84
Total USD 8,200
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Sint Maarten good for your holding company?

treaty network participation exemption withholding

NO. Sint Maarten doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
100%
5% holding
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · SX 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with SX.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Sint Maarten?

exit tax territorial system dual citizenship

SOME. Sint Maarten taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Sint Maarten protect your privacy?

info exchange corporate registries

PARTLY. Sint Maarten participates in some exchange frameworks (typically CRS, MLI, MAAC), so a portion of your financial information reaches treaty partners. Corporate registries stay non-public, so ownership remains opaque. Middle-ground privacy: selective, not total.

Multilateral reporting frameworks 2/10 active · 2 pending
CRS
2018
CARF
FATCA
MLI
BEPS
MAAC
2013
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Sint Maarten itself a liability?

blacklists FATF standing

SOMEWHAT. Sint Maarten is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 1 authority
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Sint Maarten?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in Sint Maarten.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Sint Maarten. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.