Sr Tax Overview

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

# Suriname Tax Overview

## Suriname tax system at a glance

Suriname operates a Dutch-derived direct-tax system administered by the Belastingdienst Suriname, with a progressive personal income tax, a flat corporate income tax, and a VAT (BTW) introduced in 2023. Figures below are a 2025 source-cited draft pending review by a licensed Suriname accountant.

- **Tax year** — Calendar year (1 January – 31 December)  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Currency** — Surinamese dollar (SRD)  _(Bank of the Republic of Suriname (Centrale Bank van Suriname))_
- **Tax authority** — Belastingdienst Suriname (Tax Administration of Suriname)  _(Belastingdienst Suriname (https://belastingdienst.sr/))_
- **Residence basis of taxation** — Residents taxed on worldwide income; non-residents taxed on Suriname-source income only. Residence is based on domicile in Suriname.  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Headline personal income tax top rate** — 38% percent (top marginal band; progressive 8%–38%)  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Headline corporate income tax rate** — 36% percent  _(Income Tax Act 1922 (Inkomstenbelasting 1922), corporate provisions)_
- **Does Suriname have VAT/GST?** — Yes — Value Added Tax (BTW) applies, standard rate 10%, in force since 1 January 2023 percent  _(Value Added Tax Act 2022 (Wet Belasting over de Toegevoegde Waarde 2022))_
- **Annual personal income tax return deadline** — 30 June following the tax year ((approx — confirm))  _(Income Tax Act 1922 (Inkomstenbelasting 1922))_
- **Mandatory online income tax filing** — From 1 January 2025, income tax returns must be filed through the Tax Administration's online portal  _(Belastingdienst Suriname administrative notice)_
- **Personal/wage tax-free amount** — SRD 108,000 per year (SRD 9,000 per month) SRD  _(Wage Tax Act (Loonbelasting) / Income Tax Act 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sr-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.