Tax Filing and Deadlines in Sint Maarten

All Sint Maarten tax residents are required to file an annual personal income tax return, regardless of whether they owe tax. Penshonado holders must also file their annual Penshonado declaration to maintain their special tax status. Failure to file — even when no tax is due — can trigger penalties.

At minimum, you'll need documentation of all income received during the tax year — foreign bank statements, dividend certificates, pension statements, and any local income records. For Penshonado holders, proof that income qualifies as foreign-source is essential. We provide you with a personalized document checklist when you engage us.

Yes. We handle multi-year arrears filings and can advise on voluntary disclosure procedures to minimize penalty exposure. Acting proactively to file missed returns is always preferable to waiting for the Tax Office to issue an assessment.

Late filing in Sint Maarten triggers an automatic penalty, which increases the longer the delay persists. In some cases, the Tax Office can also impose additional assessments. Our deadline guarantee is designed to ensure this never happens to our clients.

Sint Maarten tax law requires active annual filings even for simple situations. Penshonado status is not permanent — it must be renewed each year through specific declarations. Missing a filing or renewal deadline can result in automatic penalties or, worse, loss of Penshonado status, which requires a full re-application to restore. Our retainer ensures nothing is ever missed.

Yes. Our Full Portfolio retainer includes US FBAR and FATCA coordination alongside your Sint Maarten filings. For clients on the Essential or Professional plans, US compliance coordination can be added as a supplement. We coordinate with our vetted US CPA network to ensure both sides of your filing are handled by specialists.