South America
Suriname tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.