Sr Vat Gst

---
name: sr-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "SR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Suriname VAT / GST

## Value Added Tax (BTW)

Suriname introduced VAT (Belasting over de Toegevoegde Waarde, BTW) on 1 January 2023, replacing the former turnover tax. The standard rate is 10% on goods and 8% on services, with reduced and higher rates for specific categories and a 0% rate on exports.

- **Standard VAT rate on goods** — 10% percent  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Standard VAT rate on services** — 8% percent  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Reduced VAT rate** — 5% on water, electricity, cooking gas and domestic transport percent  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Luxury VAT rate** — 25% on luxury goods percent  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Zero rate** — 0% on exports of goods percent  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **VAT on fuel** — 10% (increased 1 July 2024) percent  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **VAT registration threshold** — SRD 1,000,000 of taxable turnover per calendar year SRD  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Non-resident digital-services registration threshold** — SRD 500,000 for non-resident providers of digital/electronic services SRD  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Filing/declaration period** — Monthly (calendar month)  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Return and payment deadline** — Return filed between the 1st and 15th and payment due by the 16th of the month following the period ((approx — confirm exact day))  _(Value Added Tax Act 2022 (Wet BTW 2022))_
- **Reverse charge** — Recipient self-accounts for VAT on certain imported services / supplies by non-residents ((approx — confirm scope))  _(Value Added Tax Act 2022 (Wet BTW 2022))_

## 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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sr-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.