Sint Maarten capital gains tax calculator

Sint Maarten has no general capital gains tax for individuals. Selling a substantial interest, a holding of 5% or more of a company, is taxed at 15% of the net gain plus a 25% surtax on that tax, 18.75% in all. Gains on smaller shareholdings, crypto and property of a private person are not taxed.

Yes. Article 24(4) of the income tax ordinance applies the 15% on the taxpayer's request in the return. Without the request the gain is taxed on the progressive income tax scale, which runs from 12.5% to 47.5%.

No. Sint Maarten is the Dutch half of the island, a constituent country of the Kingdom of the Netherlands with its own tax law. The French half, Saint-Martin, is covered by French tax rules.

Sint Maarten has no general capital gains tax for individuals. The one capital gains charge on a resident individual is the tax on gains from a substantial interest: a holding of at least 5% of a company's issued share capital. On the taxpayer's request the net gain is taxed at 15% excluding surtax (Landsverordening op de inkomstenbelasting, article 24(4)), and the 25% national surtax (opcenten) on the tax makes the effective rate 18.75%. Source: https://repository.officiele-overheidspublicaties.nl/CVDR/CVDR142584/5/html/142584_5.html

A substantial interest means, alone or with a spouse, at least 5% of the issued share capital of a company whose capital is divided into shares, rights to acquire shares up to 5% or more, or profit-sharing certificates covering at least 5% of annual profit or of liquidation proceeds (article 11(3)). Holdings of a spouse or blood relatives in the direct line are added in the cases of article 11(4). Source: https://repository.officiele-overheidspublicaties.nl/CVDR/CVDR142584/5/html/142584_5.html

The gain on disposal is the transfer price less the acquisition price; where either is missing or was not agreed at arm's length the market value is used (article 11(6)). Buy-backs, liquidation payments, repayment of claims, contribution to a business, the substantial interest ceasing to exist, and ceasing to live in Sint Maarten count as disposals (article 11(5)). Source: https://repository.officiele-overheidspublicaties.nl/CVDR/CVDR142584/5/html/142584_5.html

Gains on shares held below 5% are not taxed for an individual who is not acting in a business, and neither are gains on crypto or other private assets: article 11 lists the capital gains that enter income (business assets, liquidation proceeds, substantial interests) and the Tax Administration's return explanation lists no other disposal gain for a private investor. Source: https://www.sintmaartengov.org/Documents/Income%20Tax%20Forms/Toelichting_A-biljet_2024%20ENG%202.pdf

Real estate: a private individual's gain on selling a home or investment property is not among the gains that article 11 brings into income, so it is not taxed unless the property is a business asset or the sale is part of an independent activity. Owning property pays land tax of 0.3% of the taxable value (Grondbelastingverordening article 11). Sources: https://repository.officiele-overheidspublicaties.nl/CVDR/CVDR142584/5/html/142584_5.html and https://lokaleregelgeving.overheid.nl/CVDR448776

Losses: a loss on a substantial interest nets against the substantial interest gains of the same year, because the charge is on the net of the disposal gains. The flat-rate gain pays nothing when the year's net is nil or negative. Source: https://repository.officiele-overheidspublicaties.nl/CVDR/CVDR142584/5/html/142584_5.html

Currency and filing: amounts in this record are in the Caribbean guilder (XCG). The Caribbean guilder replaced the Netherlands Antillean guilder on 31 March 2025 at 1 for 1, so every figure is unchanged across the changeover. The income tax return is due two months after the Tax Administration's invitation to file, and a postponement is requested before that date. Source: https://www.sintmaartengov.org/Documents/Income%20Tax%20Forms/Toelichting_A-biljet_2024%20ENG%202.pdf