Sint Maarten — Revenue tax (RT)
|General VAT Rate||Other Rates||Local Currency|
|5%||NA||Antillean Guilder (ANG)|
Sint Maarten's general VAT rate is 5%, with other rates including NA that can apply to certain transactions. The Revenue tax (RT) is administered by the Inspectie der Belastingen in Philipsburg.
Sint Maarten's consumption tax is called the Revenue tax (RT), locally known as Belasting op bedrijfsomzetten, which was introduced in January 1997.
Sint Maarten RT rates for 2017
Sint Maarten RT number format
Businesses in Sint Maarten that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Inspectie der Belastingen, and will follow a certain format. The RT number format is 4XX.XXX.XXX (9 digits).
Sint Maarten RT return periods
Businesses in Sint Maarten that are required to collect tax from consumers must file regular tax returns with the Inspectie der Belastingen in Philipsburg. Sint Maarten's RT return periods are:
Monthly (annually on request)
Sint Maarten Revenue tax (RT) Thresholds
These are the revenue thresholds at which businesses in Sint Maarten are required to start collecting and remitting tax.
Recovery of RT by non-established business
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Sint Maarten are not required to collect taxes from the consumer.
Sint Maarten VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Sint Maarten VAT refund program, more info can be obtained from the Inspectie der Belastingen.
Sint Maarten Tax Sources & Citations
- EN: Sint Maarten Value Added Tax
- RU: НДС
- CN: 增值税
- Sint Maarten Inspectie der Belastingen (accessed 2017)
- Ernst & Young global VAT tax study, Sint Maarten (updated 2017)
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