Sint Maarten Corporate Tax • Landsverordening Winstbelasting • Ontvanger
Sint Maarten Corporate Tax (Winstbelasting) Calculator
Determine corporate tax liability for N.V. (Naamloze Vennootschap) and B.V. (Besloten Vennootschap) entities in Sint Maarten at the statutory combined 34.5% rate in ANG and USD.
Tax Assessment Summary
Taxable Net Profit ANG 0.00 ≈ USD $0.00
Profit Tax (Winstbelasting) ANG 0.00 0.0% effective tax rate
Net Retained Earnings ANG 0.00 ≈ USD $0.00
| Accounting Item | Statutory Basis | Amount (ANG) | Amount (USD) |
|---|
Sint Maarten Profit Tax (Winstbelasting) Regime
Resident corporate entities, including Naamloze Vennootschappen (N.V.) and Besloten Vennootschappen (B.V.), are subject to Winstbelasting under the following statutory provisions:
- Headline Tax Rate (34.5%): The base corporate tax rate of 30.0% is supplemented by a 15% island surcharge (opcenten), resulting in a combined statutory rate of 34.5%.
- Loss Carryforward: Business operational losses incurred in any tax year may be carried forward and offset against future taxable profits for up to 10 consecutive years.
- Special Regimes: Concessionary rates apply to qualified international shipping and aviation enterprises, and fully exempt status can be granted to qualifying institutional investment companies.
- Filing & Provisional Payments: Provisional returns must be filed and paid during the fiscal year, with the final annual tax return submitted within six months following the financial year-end.
📊 Ontvanger Sint Maarten & Social & Health Insurances (SZV) Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (ANG) |
|---|---|
| Primary Net / Statutory Payable Amount | NAƒ 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Dutch Caribbean & Sint Maarten Fiscal Law and SZV Systems Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.