The Sint Maarten Tax Calendar 2026: Every Deadline You Need to Know

Missing a Sint Maarten tax deadline can result in automatic fines and interest charges — and in the case of Penshonado residents, prolonged non-compliance can jeopardize your status. This calendar consolidates every key SXM tax deadline for 2026, plus the US FBAR/FATCA dates that US citizens in SXM must also track.

Note: deadline dates can shift if they fall on weekends or public holidays. CaribTax clients receive automated deadline reminders as part of our annual compliance service.

Date	Obligation	Who It Applies To
Jan 31, 2026	Provisional income tax assessment (aanslag) for 2026 — pay estimated tax if demanded	All SXM personal income taxpayers
Feb 28, 2026	Wage tax reconciliation for previous year	SXM employers
Mar 31, 2026	Corporate income tax return for FY2024 (final extension deadline)	SXM NV/BV entities
Apr 15, 2026	US FBAR filing deadline (FinCEN Form 114)	US citizens with foreign accounts >$10K aggregate
Apr 15, 2026	US federal income tax return (Form 1040) — or file extension to June 15 for foreign residents	US citizens worldwide
May 31, 2026	Personal income tax return (aangifte inkomstenbelasting) for 2025	All SXM personal income taxpayers, including Penshonado residents
Jun 15, 2026	US federal income tax return (with automatic 2-month extension for Americans abroad)	US citizens residing abroad
Jun 30, 2026	Turnover tax (omzetbelasting) quarterly return Q1 2026	Registered SXM businesses
Jul 31, 2026	Corporate provisional tax payment for current year	SXM NV/BV entities
Sep 30, 2026	Turnover tax Q2 quarterly return	Registered SXM businesses
Oct 15, 2026	US FBAR extended deadline (automatic extension from April 15)	US citizens with foreign accounts
Oct 15, 2026	US federal income tax return with extension (Form 4868 or automatic foreign extension)	US citizens with extension request
Nov 30, 2026	Corporate income tax return for FY2025 (standard deadline)	SXM NV/BV entities
Dec 31, 2026	183-day SXM residency requirement must be satisfied for Penshonado for 2026 year	All Penshonado residents

Personal Income Tax Returns: What to File

Penshonado residents file their annual personal income tax return (aangifte inkomstenbelasting) with the Belastingdienst Sint Maarten. The return declares worldwide income — all sources — and calculates tax at the flat 10% rate. Allowable deductions include mortgage interest on the SXM qualifying property, certain healthcare costs, and charitable donations to qualifying SXM organizations.

CaribTax's personal tax filing service — starting at $99 for straightforward returns — handles preparation, review, and submission. Complex returns with multiple income sources, foreign entities, or rental income from multiple properties are handled for a higher service fee based on complexity.

Corporate Tax Deadlines

SXM companies file annual corporate income tax returns and must also make provisional tax payments during the year based on estimated profits. Companies that fail to make adequate provisional payments face interest charges of 4% per year on the underpaid amount. CaribTax manages provisional payment schedules for all corporate clients to avoid underpayment exposure.

Provisional Income Tax Assessments

The Tax Authority issues provisional income tax assessments (voorlopige aanslagen) for individuals based on prior-year income. If your income changes significantly — up or down — it is important to request a revised provisional assessment to avoid overpaying (cash flow impact) or underpaying (interest charges). CaribTax monitors these assessments and files adjustment requests on your behalf as part of the annual compliance service.

For complete annual compliance management — including deadline tracking, return preparation, and provisional assessment monitoring — BrightPath Caribbean's CaribTax annual compliance service covers every obligation for a predictable annual fee. Contact us to learn more.