Sr Income Tax

---
name: sr-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "SR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Suriname Personal Income Tax

## Personal income tax rates and bands

Personal income tax is progressive with a 0% tax-free band and rates from 8% to 38%. The bands below reflect the figures applied since 1 January 2024 (tax-free amount raised to SRD 108,000). Older third-party summaries still quote pre-2024 SRD 3,000–38,000 bands; an accountant should confirm the bands in force for 2025.

- **Personal/wage tax-free amount** — SRD 108,000 per year (SRD 9,000 per month) SRD  _(Wage Tax Act (Loonbelasting) / Income Tax Act 1922)_
- **Band 1 rate (annual, above tax-free amount)** — 8% on the first SRD 42,000 of taxable income percent  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Band 2 rate (annual)** — 18% on taxable income from SRD 42,000 to SRD 84,000 percent  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Band 3 rate (annual)** — 28% on taxable income from SRD 84,000 to SRD 126,000 percent  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Band 4 rate (annual, top band)** — 38% on taxable income above SRD 126,000 percent  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Standard professional-expense deduction** — 4% of wages, capped at SRD 4,800 per year (SRD 400 per month) SRD  _(Wage Tax Act (Loonbelasting))_
- **Exemption for vacation allowance / bonus** — SRD 10,016 exempt ((approx — confirm)) SRD  _(Wage Tax Act (Loonbelasting))_
- **Special (lump-sum benefit) rate schedule** — 5% / 15% / 25% / 35% across the same SRD 42,000 / 84,000 / 126,000 thresholds percent  _(Wage Tax Act (Loonbelasting))_
- **Residence test** — Individuals domiciled in Suriname are residents taxed on worldwide income; otherwise taxed only on Suriname-source income  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Non-resident taxation** — Non-residents taxed on Suriname-source income only; the same progressive rate schedule applies ((approx — confirm non-resident threshold treatment))  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Annual return filing deadline** — 30 June following the tax year ((approx — confirm))  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Provisional/advance payments** — Self-employed taxpayers make provisional payments during the year; final assessment settles the balance ((approx — confirm schedule))  _(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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sr-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.