Property transfer tax, land tax, rental income structuring, and investment vehicle design — engineered to minimize your tax exposure on Sint Maarten real estate from purchase through sale.
* Rates are indicative. Actual treatment depends on residency status, property type, and holding structure. Consult CaribTax before any transaction.
From before you sign a purchase agreement to after you sell — we structure every stage of your SXM property investment for optimal tax treatment.
Before you commit, we analyze the full tax picture: transfer taxes, holding structure options, and how the purchase interacts with your residency and Penshonado status.
Holding SXM property personally vs. through an NV or BV has significantly different tax consequences. We design the right structure for your goals.
Rental income from Sint Maarten property can be a significant source of income. We structure how you receive and declare it to minimize tax exposure.
Land tax declarations and rental income reporting, filed correctly with the Sint Maarten Tax Office on time, every year.
Sint Maarten does not levy a traditional capital gains tax on property sales — but the treatment of sale proceeds and how you structure the exit matters enormously.
What happens to your SXM property when it passes to your heirs? We integrate property transfer into your broader estate planning framework.
Understanding the tax landscape before you buy is essential. These are the primary levies affecting SXM property transactions and ownership.
Levied on the purchase price or assessed value (whichever is higher) when real property changes hands. Paid by the buyer at closing. Proper timing and structuring can affect total acquisition cost.
Annual levy on the assessed value of land and buildings. Paid annually by property owners, including non-residents. Rate and assessed value are reviewed periodically by the Sint Maarten tax authorities.
Sint Maarten does not levy a traditional capital gains tax on property sales. However, sale proceeds treatment, distribution planning, and US tax obligations for American owners require careful planning.
For Penshonado holders, rental income from foreign properties qualifies for the 10% rate. SXM rental income treatment depends on classification and structure. We optimize both simultaneously.
Whether you're considering a purchase, already own SXM property, or looking to optimize your rental income structure — book a session with a senior CaribTax advisor before your next move.
