Standard rate for services provided

8%

Standard rate for delivery of goods

10%

Standard rate for import of goods

10%

Other

25%, 0%

Suriname TOT number format

Businesses in Suriname 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 TOT number format is XXXXX (5 digits).

Suriname TOT return periods

Businesses in Suriname that are required to collect tax from consumers must file regular tax returns with the Inspectie der Belastingen in Paramaribo. Suriname's TOT return periods are:

Monthly

Suriname Turnover tax (TOT) Thresholds

These are the revenue thresholds at which businesses in Suriname are required to start collecting and remitting tax.

Recovery of TOT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Suriname are not required to collect taxes from the consumer.

Suriname 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 Suriname VAT refund program, more info can be obtained from the Inspectie der Belastingen.