Sint Maarten is an island country in the Caribbean. It is a constituent country of the Kingdom of the Netherlands. With a population of 33,609 on an area of 34 km2 (13 sq mi), it encompasses the southern 40% of the divided island of Saint Martin, while the northern 60% of the island constitutes the French overseas collectivity of Saint-Martin. Sint Maarten’s capital is Philipsburg.
Before 10 October 2010, Sint Maarten was known as the Island Territory of Sint Maarten (Dutch: Eilandgebied Sint Maarten), and was one of five island territories (eilandgebieden) that constituted the Netherlands Antilles.
Currency: Netherlands Antillean Guilder
Corporate tax rate: 30%
Personal tax rate: up to 47%
Capital gains tax: included in the regular tax rate.
VAT: N/A Sales Tax: 5%
Tax residence: 183 days rule: world income is taxed with some exceptions.
CFC Rules: No. Special rules for citizens of the Netherlands may apply.