What is the turnover tax rate in Sint Maarten?

5% BBO, also called turnover tax (TOT), on gross receipts. It's included in your prices rather than added on top.

Do I charge BBO to clients outside Sint Maarten?

Yes, for ordinary services. Sint Maarten has no export exemption for services, so BBO applies whether the client is local or abroad.

Is there a small-business exemption in Sint Maarten?

No. Sint Maarten's turnover tax has no small-business relief.

Does a Sint Maarten invoice need to show the BBO amount?

No. The general invoice rules still apply: a number and date, the service date, your name, address and CRIB number, a description and the amount. Zentract shows that the total includes 5% BBO.

What must an invoice in Sint Maarten show?

Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your CRIB number, client name and service date or period.

Sint Maarten turnover tax (BBO/TOT) on invoices

5% BBO (turnover tax) on gross receipts, included in the customer price. Invoices need not show the tax amount, but the general invoice requirements apply.

Rules in force since Apr 12, 2023 · reviewed Sep 27, 2026

At a glance

Tax: Sint Maarten turnover tax (BBO/TOT)
Rate on services: 5%
Charged on: Gross receipts
Invoice prices: Include the tax
Invoice title: Invoice
Your registration number: CRIB number
Small-business relief: None
Tax authority: Sint Maarten Tax Administration

How Zentract taxes your clients

For a business in Sint Maarten that charges BBO on consulting work, Zentract applies these treatments. Set each client's location and whether it's a business, and every invoice, quote and proposal follows.

Tax treatment by client
Client	On the invoice
Business in Sint Maarten	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.
Business in Curaçao	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.
Business abroad	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.
Private client abroad	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.

What an invoice in Sint Maarten shows

Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Sint Maarten, the rules also ask for:

Your legal or trade name
Your business address
Your CRIB number
Client name
Service date or period

Amounts and special cases

BBO is included in your prices, and the invoice doesn't need to show the BBO amount. Zentract shows that the total includes 5% BBO.

Zentract checks these details before you send and keeps the ones used with the invoice.

When no tax is charged

If your services are exempt, invoices show no BBO; no statement is needed.
When a business in Sint Maarten accounts for the BBO itself (reverse charge), the invoices it receives show “BBO · Reverse charge” instead of a tax amount.
When a service is outside BBO, the invoice has no tax line and no note.

Tax statuses you can choose

I pay BBO on my receipts: Your prices include 5% BBO on gross receipts. It isn't added on top of the price.
My services are exempt: An Article 8 exemption covers your services, so no BBO is charged.

Questions

What is the turnover tax rate in Sint Maarten?: 5% BBO, also called turnover tax (TOT), on gross receipts. It's included in your prices rather than added on top.
Do I charge BBO to clients outside Sint Maarten?: Yes, for ordinary services. Sint Maarten has no export exemption for services, so BBO applies whether the client is local or abroad.
Is there a small-business exemption in Sint Maarten?: No. Sint Maarten's turnover tax has no small-business relief.
Does a Sint Maarten invoice need to show the BBO amount?: No. The general invoice rules still apply: a number and date, the service date, your name, address and CRIB number, a description and the amount. Zentract shows that the total includes 5% BBO.
What must an invoice in Sint Maarten show?: Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your CRIB number, client name and service date or period.

Sources

Landsverordening belasting op bedrijfsomzetten (consolidated, valid from 2023-04-12) · Government of Sint Maarten · arts. 1–12
Algemene landsverordening Landsbelastingen (valid from 2020-08-31) · Government of Sint Maarten · arts. 43–44
Regeling vrijstelling BBO medische beroepsbeoefenaren · Government of Sint Maarten · art. 1

Zentract applies these rules to ordinary services: consulting, IT, marketing and electronic services. It helps you get invoices right; it isn't tax advice. Check your situation with the Sint Maarten Tax Administration or a tax adviser.

Other islands

Aruba · BBO/BAVP/BAZV 7%
Curaçao · OB 6%
Bonaire · ABB 6%
Saba · ABB 4%
Sint Eustatius · ABB 4%

How Zentract handles Dutch Caribbean tax

How Zentract taxes your clients

Tax treatment by client
Client	On the invoice
Business in Sint Maarten	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.
Business in Curaçao	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.
Business abroad	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.
Private client abroad	BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is.

What an invoice in Sint Maarten shows

Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Sint Maarten, the rules also ask for:

Your legal or trade name
Your business address
Your CRIB number
Client name
Service date or period

Amounts and special cases

BBO is included in your prices, and the invoice doesn't need to show the BBO amount. Zentract shows that the total includes 5% BBO.

Zentract checks these details before you send and keeps the ones used with the invoice.

When no tax is charged

If your services are exempt, invoices show no BBO; no statement is needed.
When a business in Sint Maarten accounts for the BBO itself (reverse charge), the invoices it receives show “BBO · Reverse charge” instead of a tax amount.
When a service is outside BBO, the invoice has no tax line and no note.

Questions

What is the turnover tax rate in Sint Maarten?: 5% BBO, also called turnover tax (TOT), on gross receipts. It's included in your prices rather than added on top.
Do I charge BBO to clients outside Sint Maarten?: Yes, for ordinary services. Sint Maarten has no export exemption for services, so BBO applies whether the client is local or abroad.
Is there a small-business exemption in Sint Maarten?: No. Sint Maarten's turnover tax has no small-business relief.
Does a Sint Maarten invoice need to show the BBO amount?: No. The general invoice rules still apply: a number and date, the service date, your name, address and CRIB number, a description and the amount. Zentract shows that the total includes 5% BBO.
What must an invoice in Sint Maarten show?: Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your CRIB number, client name and service date or period.

Sources

Landsverordening belasting op bedrijfsomzetten (consolidated, valid from 2023-04-12) · Government of Sint Maarten · arts. 1–12
Algemene landsverordening Landsbelastingen (valid from 2020-08-31) · Government of Sint Maarten · arts. 43–44
Regeling vrijstelling BBO medische beroepsbeoefenaren · Government of Sint Maarten · art. 1