The main tax regulations are originating form the colonial Dutch system:
- Dividend tax (Dividendbelasting 1973); 25%
- Income tax (Inkomstenbelasting 1922); up to 38%
- Property tax (Vermogensbelasting 1944); 8 pro mile
- Law on rentable value tax (Wet Huurwaardebelasting 1995); 6%
- Law on wages tax (Wet Loonbelasting); up to 38%
- Law on turnover tax (Wet Omzetbelasting 1997); Services: 8%; Delivery/Transfer of goods by manufacturers: 10%; Luxury goods: 25% and import & export of goods from and to CARICOM member states: 0%.
- Import Tax Law (Wet Tarief van Invoerrechten 1996); In accordance with Customs Tariff List
- Registration/Stamp Duty Tax (Zegelwet); Up to 9% depending on transaction or service delivered
- Administrative expenses Law; Regulates a stamp duty for certain documents provided by or on behalf of the Ministry of Domestic Affairs (passports and other)
Suriname entered into tax treaties (avoiding double tax payments) with The Netherlands and Indonesia.
VANEPS is not a tax advisory firm. The information contained on this page provides general guidance only. It should not be used as a substitute for consultating a tax lawyer.