Important: The primary annual deadlines for the 2025 tax year (which are filed in 2026) are expected to align with previous years' schedules. For the most accurate and up-to-date information, taxpayers should consult the official Government of Sint Maarten Website or the Sint Maarten Tax Administration Facebook page.
Key Deadlines for 2026
Planning ahead is crucial for successful tax compliance. Here are the most important dates to mark on your calendar for filing your 2025 tax year returns:
Independent Service Providers Reporting
Who: Businesses
What: Deadline for businesses to report names
and contact information of individuals retained as independent
service providers to the Tax Authorities.
Preliminary Profit Tax Return Deadline
Who: Businesses
What: Deadline for filing preliminary Profit
tax return for 2025.
Annual Tax Return Filing (Expected)
Who: Individuals & Businesses
What: The typical deadline for filing the
annual Income Tax Return and Final Profit Tax Return for the
previous tax year (2025). This is the most critical deadline for
most taxpayers.
Most Important Deadline
Monthly Tax Declarations
Companies operating in Sint Maarten are required to make monthly tax declarations throughout the year with filing and payment due the 15th of the following month for sales/turnover and payroll taxes and premiums. Understanding this schedule is essential for maintaining compliance and avoiding penalties.
Monthly Declaration Schedule
- Due Date: 15th of the following month
- Covers: Sales/turnover taxes and payroll taxes and premiums
Example: Tax declarations for January must be filed and paid by February 15th.