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Sint Maarten Publishes Regulation Establishing Individual Income Tax Brackets for 2022

29 June 2023

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Approved Changes

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Sint Maarten

On 23 June 2023, the Government of Sint Maarten published Regulation AB 2023 No. 29, which sets the income tax tables ( annex I) and the payroll/wage tax tables ( annex II) for the calendar year 2022, replacing the regulations issued in 2021. For income tax, the brackets/rates are as follows: up to ANG 32,722 - 12.50% over ANG 32,722 up to 48,084 - 20.00% over ANG 48,084 up to 68,172 - 26.25% over ANG 68,172 up to 102,255 - 33.75% over ANG 102,255 up to 144,521 - 40.00% over ANG 144,521 - 47.50% The brackets/rates are effective retroactively from...