of Sint Maarten and neighboring islands
Now in its 14th edition, The Golden Book of Sint Maarten is the definitive reference guide for investors, entrepreneurs, and visitors to the Dutch Caribbean — covering Investment, Trade, and Tourism across Sint Maarten and its neighboring islands.
Sint Maarten, nestled at the heart of the Caribbean, is renowned for its extraordinary natural beauty, vibrant cultural tapestry, and resilient community spirit. As a constituent country within the Kingdom of the Netherlands since 2010, it offers a unique blend of Dutch governance and Caribbean warmth — a destination and business hub like no other.
Beyond Sint Maarten itself, this edition extends its scope to the neighboring islands of Anguilla, Saba, Saint Martin, and Sint Eustatius — each with its own distinct character, offering unparalleled opportunities for investment, leisure, and discovery.
Before taxes are implemented on the island, the St. Maarten Parliament must approve them — the Minister of Finance holds political responsibility for their correct levying.
Profit Tax applies to corporations, limited partnerships, cooperatives and other companies whose capital is divided into shares. On-shore activities are taxed while off-shore activities are exempted, and the law provides incentives such as investment credits, accelerated depreciation and tax holidays to stimulate investment.
Wage and Income Tax follow a Pay-As-You-Earn system, with employers responsible for deducting wage tax and premiums from salaries. Turnover Tax, an indirect consumption tax on business sales, is levied at a rate of 5%, with exemptions for off-shore services and certain basic necessities.
BDO St. Maarten is part of BDO Dutch Caribbean, alongside offices in Curaçao and Bonaire, and belongs to the global BDO network of independent public accounting, tax and advisory firms operating in 166 countries. Under the leadership of Partner Paul Lungu, the St. Maarten office combines Audit, Tax and Advisory expertise with a strong focus on sustainability, cybersecurity, and digital transformation — from ESG reporting and materiality analysis to proprietary tools such as the Accounting Workflow Optimization (AWO) platform and BDO Analytics. In 2023, BDO's global organization reported combined fee income of USD 14 billion, up 10.2% year-on-year, reflecting a network built on the guiding principle of “people helping people achieve their dreams.”
BDO St. Maarten B.V. — Sparrow Road 4, Philipsburg | www.bdo.sx
St. Maarten/St. Martin — the smallest island in the world shared by two sovereign powers — enjoys the perfect blend of two European cultures with the beauty of a Caribbean paradise.
The island is encircled by 37 magnificent beaches, from endless stretches of powder white sand to secluded coves sheltered by colorful coral reefs. Water lovers can snorkel, windsurf, waterski, sail, jet-ski and parasail, while fishing charters chase marlin, king fish, tuna and wahoo. On land, there’s golf on Mullet Bay’s 18-hole championship course, tennis, hiking and horseback riding.
St. Maarten is also the gourmet capital of the Caribbean, home to over 350 restaurants spanning French, Italian, Creole and beyond. When the sun sets, the Dutch side’s glamorous casinos and lively nightlife keep the island’s Las Vegas-style energy going until the early hours.