CIAT: Inter American Center of Tax Administrations; Centro Interamericano de Administraciones Tributarias
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Products and Services > CIATData > Countries > Sint Maarten
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Last update: August 2012 Tax system (in effect in 2012) Up until October 10, 2010, St. Maarten was an island of the ex Netherlands Antilles and as such St. Maarten remained with the same tax system that was applicable to St. Maarten as part of the Netherlands Antilles. These taxes which were levied by St. Maarten as an island (sub-national government) are now part of the present tax system. • Personal Income Tax (Inkomstenbelasting) • Corporate Income Tax (Winstbelasting) • Payroll Tax (Loonbelasting) • Turnover tax • Inheritance and Gift Tax (successiebelasting) • Transfer Tax (Overdrachtsbelasting) • Vessel Tonnage Tax (1) (Scheepstonnagebelasting) • Tax on Motor Vehicles (Motorrijtuigenbelasting) • Tax on Heavy Motor Vehicles (Motorrijtuigen tarieven) • Stamp Tax (Zegelbelasting) • Room Tax (Logeergastenbelasting)
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