Turnover tax on Sint Maarten (TOT 5%): a practical guide

On Sint Maarten, businesses pay a turnover tax of 5% (TOT, in Dutch BBO) on everything they receive for their goods and services. There is no deduction of TOT paid on purchases and no small-business exemption, services to customers abroad are taxed too, and the return is due every month by the 15th, even when nothing is due. This guide walks through what is taxed, what is exempt, the deadlines and the mistakes that are easy to make.

What is turnover tax (TOT) on Sint Maarten?

TOT is a tax of 5% on your gross receipts. It is not a VAT: TOT that your suppliers charge you is simply part of your costs, and you cannot deduct it from the TOT you owe. Every entrepreneur pays it, from a one-person business to a large company; there is no threshold below which small businesses are left out. The tax is collected by the Tax Administration of Sint Maarten.

TOT on the invoice or included in the price?

You may show TOT as a separate line on your invoice, but you do not have to. Either way, the tax is 5% of what you receive. The law taxes everything you receive and does not leave out the TOT itself. So if you add 5% on top of a price of 100 and your customer pays 105, the TOT due is 5% of 105: 5.25. If you include TOT in your prices, 5% of the amount you receive is due. Because this point is rarely spelled out, it is worth confirming your approach with your accountant.

Which revenue is exempt?

• Goods you export, provided you keep the invoice, proof of payment and transport documents. Goods delivered to the French side do not count as export: for TOT, the French side counts as Sint Maarten.
• Room revenue of a hotel, guesthouse or rental villa, but only if room tax was paid on all of it. Room tax (5%) is a separate monthly filing, and so is car rental tax (5%).
• The other exemptions in the law, such as residential rent, medical care and basic foods. The law lists around twenty; check whether your activity is one of them.

Are services to customers abroad taxed?

Yes. A service is taxed where the supplier is established. A consultant, designer, marketing agency or software developer on Sint Maarten who works for a client in the United States, Europe or Curaçao pays 5% TOT on that income, just as on work for a local client. Only exported goods are exempt; there is no zero rate for services. Business owners used to VAT systems elsewhere are often surprised by this.

Reverse charge: services from foreign suppliers

When a supplier from abroad does not pay TOT on Sint Maarten itself, the customer on Sint Maarten pays it instead: you report the 5% on your own return. This also applies to a service bought from the French side. Because there is no deduction, that TOT is a cost for you.

When is TOT due: cash or invoice basis?

TOT is due when the money is received: the cash basis. With a permit from the Inspector you may use the invoice date instead. In that case your invoices must go out within 15 days after the month of supply. Most small businesses stay on the cash basis, which follows their bank account.

When is the monthly return due?

• Every month, the return and the payment are due by the 15th of the following month.
• If the 15th falls on a weekend or public holiday, the deadline moves to the next working day. The October 2026 return, for example, is due on Monday 16 November 2026.
• A nil return is required when nothing is due.
• You file online through Monthly Filing (eLogin) or on the paper form, and pay by bank transfer to the Receiver, in guilders (XCG) or US dollars, with your CRIB number and the period.
• Penalties are maximums: up to NAf 2,500 for a late return and up to NAf 10,000 for late payment.

What must be on a Sint Maarten invoice?

• A sequential invoice number and the invoice date.
• The date of supply.
• Your name, address and CRIB number.
• A description of the goods or services, the quantity and the price.
• A TOT line is optional; the TOT is due either way.

Guilders and dollars

The currency of Sint Maarten is the Caribbean guilder (XCG), but many businesses invoice and get paid in US dollars, especially in tourism. Your books are kept in guilders, so a dollar receipt is converted at the rate of the day. The Receiver accepts payment of your TOT in either currency.

Profit tax: the 31 March provisional return

A company (NV or BV) on Sint Maarten pays profit tax of 34.5%: 30% plus 15 surcharges. For a calendar year, the provisional return and the payment are due by 31 March, without extension. The final return follows by 30 June; with a further provisional return you get three more months. The final return goes in on paper, with a certified balance sheet, profit and loss account and annual report, and the turnover must reconcile with your monthly TOT returns. Note that 10% of the TOT you paid is not deductible for profit tax. A sole trader or partnership pays income tax on the profit instead.

Annual accounts are drawn up within eight months after the year end, extendable by six. An ordinary NV or BV does not file them publicly; a large NV has six months and needs an audit. Keep your records for ten years.

What about the French side?

Saint-Martin, the French side of the island, has its own tax system: the TGCA, with a general rate of 4% and its own rules for exemptions and filing. A business on the French side does not deal with TOT, and a business on the Dutch side does not charge TGCA. If you work on both sides, read more on Saint-Martin.

Common TOT mistakes on Sint Maarten

• Paying 5% of the price before TOT, when TOT was added on top and received as well.
• Treating services to foreign clients as exempt. Only exported goods are exempt.
• Treating goods delivered to the French side as export.
• Deducting TOT paid on purchases. There is no deduction; it is a cost.
• Leaving room revenue out of TOT without having paid room tax on all of it.
• Forgetting the reverse charge on a service from a foreign supplier who does not pay TOT.
• Skipping the return in a month without receipts.
• Missing the 31 March provisional profit tax return and payment.

How CORA helps

CORA is online accounting software built for the Caribbean, with the Sint Maarten rules already set up. It prepares your monthly TOT return; you copy the figures into Monthly Filing (eLogin) or the paper form and mark the month as filed, and CORA warns you if the books change afterwards.

• 5% on everything you receive, including TOT passed on to your customer; invoice with TOT shown or included in the price.
• Exemptions for exported goods, room revenue that already pays room tax, and the other legal exemptions; foreign services reverse-charged.
• Cash basis, or invoice basis if you have the permit; monthly, with the deadline on your dashboard.
• Your CRIB number and the date of supply on every invoice, with a warning when the CRIB number is missing.
• An indication of your profit tax at 34.5% with the 31 March and 30 June dates, the investment allowance and the 10% TOT add-back worked out from your books.
• Guilders and dollars side by side at the daily rate, bank statements and receipts read for you, and a free read-only login for your accountant.

CORA does not file the return for you, the profit tax figure is an indication rather than a filed return, and room tax and car rental tax are not in CORA. More on CORA for Sint Maarten; plans start at $20 a month, with 14 days free.

This guide is general information, not tax advice. For your own situation, check with the Tax Administration of Sint Maarten or an accountant.