Standard

5%

Other

Exempt

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.