ServicesPenshonado StrategyCorporate StructurePersonal Tax FilingPayroll ServicesBookkeepingUS Expat ComplianceReal Estate PlanningOngoing ComplianceTax AttorneyGuidesAnswersToolsBlogBook Free Call
Work through the interactive relocation checklist →
Guide · 11 articles

Moving to Sint Maarten

Relocation planning is worth considerably more before you move than after. This guide covers what to establish first, in the order the decisions actually arise.

Almost all of the value available in a relocation sits before the move. Once you have arrived, disposed of an asset, or triggered a residency test, the range of options narrows sharply and frequently closes altogether. The most useful reading here is therefore the material you go through while the move is still hypothetical.

The sequence that works for most people is: establish whether you qualify and on what basis, understand what the move costs in practice, then work through the administrative steps in the order they have to happen.

Start with these three

Everything in this topic

Moving to Sint Maarten questions

The Penshonado program is a Sint Maarten government initiative that allows qualifying residents to pay a flat 10% income tax rate on foreign-source income, rather than the standard progressive rates. It is designed to attract high-net-worth individuals and retirees to establish genuine residency on the island.

From initial engagement to approved status, the process typically takes 3 to 6 months. The variable factor is government processing time at the Sint Maarten Tax Office. Professional management reduces delays caused by incomplete documentation or missed follow-ups.

You must establish Sint Maarten as your primary tax residence, which generally requires spending 183 or more days per year on the island. This does not preclude travel, but Sint Maarten must become your genuine home jurisdiction.

US citizens can obtain Penshonado status, but US persons remain subject to US federal income tax on their worldwide income regardless of residency. The Penshonado program reduces Sint Maarten tax to 10% but does not eliminate US tax obligations. Cross-border planning with a qualified US tax advisor is essential for American clients.

To qualify for the Sint Maarten Penshonado program, your primary income must be from foreign sources such as pensions, investment dividends, capital gains, interest income, or business profits earned outside Sint Maarten. Your annual foreign-source income must meet the minimum threshold set by the Sint Maarten Tax Office.

Penshonado status is assessed annually. If your income mix shifts — for example, if you begin earning income locally in Sint Maarten — this affects your status eligibility. Proactive monitoring and annual compliance management is recommended to address any changes before a filing issue arises.

Browse every question we answer →

Related services and advisory

Rather have someone handle it?

A short introductory call, at no cost, to work out what you actually need. Or take the one minute check first.

Book a Free Introductory Call

Take the free 1-minute check →