Sint Maarten taxes

Overview

Tax entries --
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Sint Maarten tax notes

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Income and import tax notes. Replace demo data with official sources.

Tourism Taxes - Departure TAX

Amount USD: $35 USD, Amount ANG: 0

A departure tax (airport tax) charged to passengers leaving Sint Maarten via Princess Juliana International Airport for international flights.

Source: Moorings travel guide – Sint Maarten departure tax

Consumption Taxes - Turnover TAX

Standard Rate Percent: 5%, Reduced Rate Percent: 0%

Sint Maarten’s principal indirect tax is **Turnover Tax (TOT)** charged on business revenues, which is generally reflected in sales prices of goods and services.

Source: Grant Thornton indirect tax guide – Turnover Tax

Customs AND Duty Free

Reference note

Sint Maarten is a **duty-free port**, allowing visitors to purchase many goods without import taxes. Personal duty-free allowances on arrival depend on destination regulations and airline/country of entry.

Source: Sint Maarten duty-free destination info

Customs AND Imports

Reference note

Goods imported into Sint Maarten are subject to customs duties under national customs law, but in practice many imports are duty-free, and the island operates as a duty-free shopping destination.

Source: Sint Maarten duty-free destination info

Primary sources: Economy of Saint Martin (island) – tax and economic overview, Moorings travel guide – Sint Maarten departure tax. Full dataset: taxes.json.

Country brief context

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