Sr Corporate Income Tax

---
name: sr-corporate-income-tax
description: "Source-cited draft: corporate income tax for Suriname (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sr-corporate-income-tax"
  jurisdiction: "SR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Suriname Corporate Income Tax

## Corporate income tax rate and base

Resident companies (NV/BV) pay corporate income tax at a flat 36% on worldwide profits; non-resident companies are taxed on Suriname-source profits. Withholding applies to dividends. Treaty network is limited (Netherlands and a Curaçao treaty).

- **Corporate income tax rate** — 36 percent  _(Income Tax Act 1922 (Inkomstenbelasting 1922), corporate provisions)_
- **Tax base** — Net taxable profit; residents on worldwide profit, non-residents on Suriname-source profit  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Loss carryforward** — 7 years generally; indefinite carryforward for losses of the first 3 years of operation  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Dividend withholding tax (domestic)** — 25% on dividends distributed by resident companies percent  _(Dividend Withholding Tax Act (Dividendbelasting))_
- **Intercompany dividend exemption** — Dividends paid by a resident company to a qualifying resident company are exempt from dividend withholding tax  _(Dividend Withholding Tax Act (Dividendbelasting))_
- **Dividend WHT — Netherlands treaty rate** — 7.5% (reduced treaty rate) percent  _(Suriname–Netherlands Double Taxation Treaty)_
- **Dividend WHT — Curaçao treaty rate** — 5% where recipient holds at least 10% of the paying company; 10% in other cases percent  _(Suriname–Curaçao Double Taxation Treaty)_
- **Withholding tax on interest** — No general domestic withholding tax on interest ((approx — confirm))  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Withholding tax on royalties** — No general domestic withholding tax on royalties ((approx — confirm))  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Corporate return filing deadline** — Within the period set by the Tax Administration following year-end; advance/provisional payments due during the year ((approx — confirm exact date))  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sr-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sr-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.