Sint Maarten Tax Administration • Ontvanger • Landsverordening TOT
Sint Maarten Turnover Tax (TOT 5%) Calculator
Compute Sint Maarten 5.0% business turnover tax (TOT) for commercial sales, retail transactions, services, and hotel billing with forward and reverse calculations in ANG and USD.
Turnover Tax Assessment
Net Base Amount ANG 0.00 ≈ USD $0.00
Turnover Tax (TOT 5%) ANG 0.00 ≈ USD $0.00
Total Gross Price ANG 0.00 ≈ USD $0.00
| Tax Parameter | Statutory Rate | Tax Description | Amount (ANG) | Amount (USD) |
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Understanding Sint Maarten Turnover Tax (TOT)
The Landsverordening op de Belasting op Bedrijfsomzetten (TOT) governs indirect consumption taxation in Sint Maarten:
- Standard 5.0% Rate: A single 5% cumulative turnover tax applies to all supplies of goods and services delivered by enterprises operating within Sint Maarten.
- Cumulative Nature: Unlike a value-added tax (VAT) with input tax credits, Sint Maarten's TOT is a cascading turnover tax on gross receipts without an input deduction mechanism.
- Monthly Filing: Registered entrepreneurs must declare and remit their monthly TOT collections to the Ontvanger van Sint Maarten on or before the 15th day of the subsequent month.
- Zero-Rating & Exemptions: Zero rate applies to exports of services physically utilized or consumed outside Sint Maarten, as well as specific qualified international shipping operations.
📊 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.