Taxes in Suriname

Residents are subject to personal income tax on their zuiver inkomen, meaning taxable net income, while non-residents are generally taxed on domestic-source income. The personal income tax bands are 0% up to SRD 108,000, 8% above SRD 108,000 to SRD 150,000, 18% above SRD 150,000 to SRD 192,000, 28% above SRD 192,000 to SRD 234,000, and 38% above SRD 234,000. A resident employee receives the SRD 108,000 annual belastingvrije som, or tax-free allowance, when payroll tax is calculated; a non-resident does not receive that allowance. Loonbelasting is employment withholding tax collected by the employer when wages are paid. Employers generally submit the monthly return by the seventh working day after the month ends, pay within the applicable monthly period, and submit a zero return unless the Inspecteur grants a written exception. Employees and other individuals use their FIN/VIN for registration and filing. A voorlopige aangifte, or provisional return, is due by 15 April, with four equal advance payments due on 15 April, 15 July, 15 October and 31 December. The definitieve aangifte, or final return, is due within four months after the end of the year, practically by 30 April. Foreign income must be declared; an exemption or double-tax relief must be requested from the Inspecteur rather than assumed automatically. The AOV-premie is a social contribution, not a tax. Businesses that fall within the corporate tax rules generally pay 36% on the taxable amount. A provisional corporate return is due by 15 April or within two and a half months after the start of the financial year, and the final return is due within six months after the financial year ends. The return includes the balance sheet, profit-and-loss statement and explanatory notes, and business books must be kept in Dutch. Dividendbelasting is generally 25% on distributions from share capital established in Suriname; the paying company withholds and remits it within one month. Specific conditions can remove withholding for certain domestic participation or investment companies. BTW is Suriname's value-added tax. It applies to taxable supplies and services in Suriname and to imports, with input-tax credit available for taxable business activities. The standard rate is 10%; 0% applies to specified items such as exports, international goods transport, outgoing goods and certain outsourcing for foreign customers; Annex 4 uses 5%, Annex 3 uses 25%, and Annex 2 contains exempt supplies. A business with annual taxable turnover not exceeding SRD 1,000,000 can be exempt from filing and paying BTW but cannot claim input-tax credit. Turnover above that threshold requires registration. The BTW period is the calendar month, and the return and payment are due before the 16th day of the following month. Invoices must be issued within 15 days after the end of the month and normally show the FIN, rate, tax amount and, where applicable, BTW verlegd. A refund is generally due within one month, with a possible extension of up to two additional months; amounts below SRD 1,000 may be set off. The BTW certificate must be displayed at the business premises. Vermogensbelasting applies to resident individuals on zuiver vermogen, or net wealth, at the beginning of the year. The rate is 3% of the taxable amount after an allowance of SRD 100,000 for an unmarried person or SRD 120,000 for a married person; non-residents are taxed only on covered Suriname assets. The return is due within 20 days after delivery of the notice. Huurwaardebelasting applies to buildings, including the underlying land or erf. The zakelijk gerechtigde, or holder of the property right, is liable; for domeingrond, the tenant is liable. The tax is 6% of the assessed rental value, normally reassessed every three years. Exemptions include certain public-service, religious, educational, charitable, scientific, artistic, cemetery, agricultural, livestock, factory, workshop and diplomatic buildings, subject to the statutory conditions. An annual assessment is payable in the remaining monthly installments, with at least five installments. Objections to Huurwaardebelasting and appeals to the Raad van Beroep generally use 60-day periods. Other taxes and charges include Bronbelasting on specified payments involving foreign companies or branch profits, Loterijbelasting, Casinobelasting, Invoerrechten, Accijnzen, Statistischrecht, uitvoerrecht on wood and charges on public entertainment. Their rates depend on the sector, goods or payment, so the unverified planned rates previously published for some Bronbelasting categories should not be applied as general current rates. Douane administers import-related taxes through ASYCUDA, including tariff lookup, payment and document tracking. The Belastingdienst Suriname, the Directeur der Belastingen, Inspectie der Directe Belastingen, Inspectie Omzetbelasting, Ontvanger der Directe Belastingen and Ontvanger der Invoerrechten en Accijnzen share administrative functions. FIN/VIN registration provides the tax identity used for income tax, Loonbelasting and BTW services; online filing in 2026 requires registration. A taxpayer may appoint a tax adviser, and SAS-HUBA offered free filing support from 13 April to 15 May 2026, including online filing from tax year 2025. The Inspecteur may issue an aanslag, meaning a formal assessment, or a naheffing, meaning an additional assessment. Income-tax corrections for inaccurate or incomplete returns can generally be made within two years, while BTW additional assessments can generally be made within five years after the year in which the tax arose. Taxpayers must provide books, records and information when lawfully requested. Failure to file can lead to an estimated assessment and, after a reminder, commonly a 100% increase; where intent or gross fault is absent, the increase is generally 10%. Late-payment interest can also apply. Filing bezwaar or beroep normally does not suspend payment. Objections generally have a 60-day period, followed by a further 60-day period for appeal to the Raad van Beroep; BTW objections run within 60 days from the due date. Suriname's tax jurisdiction includes its territory, territorial waters, exclusive economic zone, continental shelf and seabed for economic activities. Residents remain subject to national rules for foreign income, with possible relief under domestic law or an applicable treaty. Double-tax agreements with the Netherlands and Indonesia are in force, including information exchange; the 2024 Curaçao technical agreement should not be treated as effective without confirmed signature and ratification. The Wet Belastingdienst 2024 is enacted, while proposed general tax-procedure, collection, tax-court and harmonisation laws were not yet applicable as of September 2026.