Having a great business idea is only part of the journey. In order to be successful and following the conditions that are required for businesses, you will need to take a some additional steps including:
- Register your business at the Commercial Register of the Chamber of Commerce Sint Maarten.
2. Registering your business and receiving a CRIB number.
3. Requesting a Business License at the Government (make an appointment here).
4. Filing of monthly and yearly Taxes at the Tax Administration Sint Maarten.
If you want to have a detailed explanation about business taxes, watch this webinar of Ms. Sharon Washington: Webinar COCI Business Taxes (2021) for a most useful insight.
How to file the monthly and yearly tax return forms
Filing of the (monthly) tax return forms for the following taxes can take place at the counter of the Tax Administration (Vineyard building) or via the online portal:
- Wage tax; premium A.O.V./ A.W.W.; premium A.V.B.Z
- Turnover tax
- Room, Time Share and Car Rental tax
- Profit tax
Payment schedule
A tax return form can be considered as filed and paid on time, when the filing and payment are done no later than the dates (corresponding with the respective months) mentioned in the schedules below.
| Filing and payment for: | No later than: |
| December 2023 | Jan. 15, 2024 |
| January 2024 | Feb. 15, 2024 |
| February 2024 | Mar. 15, 2024 |
| March 2024 | Apr. 15, 2024 |
| April 2024 | May 15, 2024 |
| May 2024 | June 17, 2024 |
| June 2024 | July 15, 2024 |
| July 2024 | Aug. 15, 2024 |
| August 2024 | Sep 16, 2024 |
| September 2024 | Oct. 15, 2024 |
| October 2024 | Nov 15, 2024 |
| November 2024 | Dec 16, 2024 |
| December 2024 | Jan 15, 2025 |
Under Documents you will find the list of required tax forms and other documents that you have to use.
Providing correct and complete information to the Inspectorate of Taxes
The employer is obliged by law to provide correct and complete information to the Inspectorate of Taxes. In order to make this possible, the employee must fill out the employee’s wage tax declaration when necessary. If the submitted information/documents (f.i. the summary wage statement; wage cards) are incorrect and/or incomplete (whether it pertains to the address of an employee, the marital status, name of the spouse, information concerning the children etc.), a penalty of max. ANG 1.000,00 will be imposed.
Providing the employees with the relevant information required for the filing of the income tax return
The employer must provide the employees an annual wage tax statement for the filing of the income tax return of the employee within ten (10) days upon request.
Failure to comply may lead to penalties of max. ANG. 1.000,00.
Filing of the Summary Wage Statement 2023 and the Statement of Services Provided by Third Parties 2023
For the year 2023 the filing of the Summary Wage Statement and the Statement of Services Provided by Third Parties must be done electronically. The filing of the Summary Wage Statements and the Statement Provided by Third for the year 2023, should be submitted at the Tax Department no later than January 31st, 2024.
If you do not submit the Wage Summary Statement and the Statement of Services provided by Third Parties you can receive a fine for maximum ANG. 5000.00.