Sint Maarten occupies the southern part of the island of Saint-Martin and shares a border with the French overseas collectivity of Saint-Martin. It covers an area of 34 km² and has a population of approximately 44,000 (2025).
The island is located in the northeastern Caribbean Sea. Since the dissolution of the Netherlands Antilles in 2010, Sint Maarten has functioned as a constituent country within the Kingdom of the Netherlands, with its own legal, regulatory, and fiscal systems. The jurisdiction’s economy is heavily reliant on tourism, particularly cruise tourism, real estate development, and related infrastructure.
Tax system
Sint Maarten’s tax system includes corporate income tax, turnover tax, and wage tax, among others. Despite its small size, it is a dynamic jurisdiction with opportunities in hospitality, retail, and construction.
Rootz Tax Lawyers provides structuring advice and tax planning services to real estate investors, entrepreneurs, and regional businesses operating in Sint Maarten.