South America
Suriname: tax at a glance
This is a small Dutch-law economy. The corporate rate is 36%, and a VAT, known locally as BTW, was introduced in 2023 to replace the old turnover tax.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 38%Progressive to 38%, across five brackets.
- Corporate income
- 36%
- Capital gains
- Business gains are taxed as income. Occasional private gains are generally exempt.
- VAT / BTW, known as VAT.
- 10% on goods and 8% on services.
- Dividends (WHT)
- 25%
- Interest (WHT)
- Limited or none. There is no general withholding tax.
- Royalties (WHT)
- Limited or none. There is no general withholding tax.
- Social security (employee)
- About 4%, through AOV old-age insurance.
- Social security (employer)
- About 4% or more, through AOV old-age insurance.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Limited or none.
- Other
- The VAT, known as BTW, was introduced in 2023, replacing the turnover tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references