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Sint Maarten (Dutch part)
Caribbean
Lucky Nomads World Index
61.52 / 100
Global rank
#150
Corporate tax
34.5%
Personal tax
50.08%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.6 / 10
- Affordability Index5.1 / 10
- Entry Ease Index6.2 / 10
- Tax Freedom Index3.2 / 10
- WiFi Index6.3 / 10
- Admin Ease Index7.1 / 10
- Healthcare Index7.5 / 10
- City Comfort Index8.3 / 10
- WeatherComfort Index6.3 / 10
- Banking Index6.9 / 10
- GeoStability Index8.2 / 10
- Justice & Order Index7.9 / 10
- Quality of Life Index7.5 / 10
- Open Society Index7.7 / 10
- Flight Index5.5 / 10
- Environmental Quality Index7.9 / 10
- English Index7.8 / 10
- Wealth Protection Index7.7 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.6 / 10
- Market Depth Index3.3 / 10
- ClimateShield Index5.1 / 10
Country snapshot
- Capital
- Philipsburg
- Population (approx.)
- 44,000
- Area (km²)
- 34 km²
- Currency code (ISO 4217)
- XCG
- Currency name
- Caribbean guilder
- Main airport IATA code
- SXM
- Airport name
- Princess Juliana International Airport
General facts
- Minimum monthly cost
- From $2,476/month
- Main languages
- English
- Jurisdiction type
- Territory
- Region
- Caribbean
- Web TLD
- .sx
- Phone calling code
- +1-721
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 34.5%Very highWorldwide
- Marginal PIT (personal income tax)
- 50.08%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income, non-residents only on Sint Maarten-source income. Participation exemption shields qualifying intra-group dividends and capital gains from a 5 percent or 10 percent holding threshold. Foreign legal entities benefit from a 183-day-in-12-months threshold before triggering a permanent establishment, useful for short-term remote work or project-based deployments without local incorporation.
Flat 34.5 percent profit tax (winstbelasting) on resident companies, with participation exemption for qualifying intra-group dividends and capital gains. Tax holiday regimes (LBBH hotels and LBG land development) cut the rate to 2 percent for 11 to 15 years on qualifying projects. The Tax Exempt Company regime was closed to new applications on 1 November 2023 and fully terminated by 31 December 2024.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents are taxed on worldwide income, non-residents on Sint Maarten-source income only. The Penshonado regime offers a flat 10 percent rate on foreign-source income for qualifying retirees, conditional on 5 years prior non-residence, age 50, and acquisition of a XCG 450,000 home within 18 months. The Expatriate regime allows tax-free reimbursement of designated fringe benefits for foreign skilled employees.
Progressive personal income tax from 12.5 percent to 38 percent across six brackets, plus a 25 percent surtax taking the top headline marginal rate to 47.5 percent above XCG 144,521 of taxable income. Adding the uncapped portion of the AVBZ social contribution brings the all-in marginal rate to approximately 50.08 percent. The Penshonado regime caps qualifying foreign-source income at a flat 10 percent for retirees aged 50 or above.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Tax Holiday for Hotel Construction and Exploitation (LBBH)
AvailableDiscretionary tax holiday for Sint Maarten naamloze vennootschappen (N.
Tax Holiday for Land Development (LBG)
AvailableDiscretionary tax holiday for Sint Maarten naamloze vennootschappen (N.
For individuals
Penshonado Regime (Pensioners Facility)
AvailableSpecial opt-in personal income tax regime for foreign retirees aged 50 or above who relocate to Sint Maarten.
You either qualify for Sint Maarten (Dutch part)'s special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Sint Maarten (Dutch part). Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Sint Maarten (Dutch part) lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, student and graduate routes, and treaty-based residence. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
10 programmes listed · 10 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Investor Permit (First Time Investor)
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
First Time Director Permit
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
First Time Employee Permit (Work)
Work (self sponsored)
2 programmesSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Declaration of Admittance by Law (Article 3 LTU)
- Available
First Time Independent Permit (Self-Employment)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
First Time Penshonado / Rentenier Permit (Retiree)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
First Time Family Formation, Reunification and Cohabitation Permit
Student and graduate routes
2 programmesStudy-linked permits and post-study transition routes.
- Available
First Time Intern Permit
- Available
First Time Student Permit
Treaty-based residence
1 programmeResidence rights that flow from an international treaty rather than domestic immigration law.
- Available
Declaration of Admittance by Law (Dutch-American Friendship Treaty)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Sint Maarten (Dutch part).
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- City Comfort Index8.3 / 10High urban quality of life
- GeoStability Index8.2 / 10Very strong geostability index
- Environmental Quality Index7.9 / 10Strong environmental quality index
Weakest dimensions
- Tax Freedom Index3.2 / 10
- Market Depth Index3.3 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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