Suriname tax
No special regime for new residents in our records.
Checked against official sources on Change log
Standard rules and foreign-source income
Standard rules
Income tax for individuals (Wet Inkomstenbelasting)
Details
- On: Net income (zuiver inkomen) of persons living in Suriname
- Who: Natural persons living in Suriname are domestic taxpayers
- Limit: SRD 108k/yr ≈ $2,870
Individuals living in Suriname pay 0% on the first SRD 108,000 (≈ $2,870) of net income, then 8% to SRD 150,000, (≈ $3,980) 18% to SRD 192,000, (≈ $5,100) 28% to SRD 234,000 (≈ $6,220) and 38% above (Article 34). 1
Taxed on
Net income (zuiver inkomen) of persons living in Suriname; non-residents on Surinamese-source income
Who it applies to
- Natural persons living in Suriname are domestic taxpayers; those not living in Suriname are taxed on domestic-source income.
Limits
- SRD 108,000 a year (≈ $2,870) · Tax-free first band of net income; 8% to SRD 150,000, (≈ $3,980) 18% to SRD 192,000, (≈ $5,100) 28% to SRD 234,000, (≈ $6,220) 38% above.
Tax residence
The consolidated text distinguishes domestic taxpayers (persons living in Suriname) from foreign taxpayers taxed on domestic net income. The temporary solidarity levy of article 34(1a) ran from 1 February 2021 and lapsed on 1 January 2022.
Checked against official sources on , some details partly verifiedChange log
Standard rules
Suriname income tax: residents taxed on total income (ordinary context)
Details
- On: Total income (onzuiver inkomen) of domestic taxpayers
- Who: Domestic taxpayer: a natural person who lives in Suriname (art. 1(2)(a))
Natural persons who live in Suriname are domestic taxpayers under the Wet Inkomstenbelasting 1922 and are assessed on their total net income; persons not living in Suriname are foreign taxpayers assessed only on domestic-source income. 2
Taxed on
Total income (onzuiver inkomen) of domestic taxpayers; domestic-source income (binnenlands onzuiver inkomen) of foreign taxpayers.
Who it applies to
- Domestic taxpayer: a natural person who lives in Suriname (art. 1(2)(a)).
Exclusions
- Foreign taxpayers are taxed only on income from domestic sources as listed in art. 27.
Tax residence
Residence means living in Suriname ('wonen in Suriname').
Checked against official sources on , some details partly verifiedChange log
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (2)
Official sources
- Wet Inkomstenbelasting 1922 (geconsolideerd 2024) · Belastingdienst Suriname · checked 2026-10-12 · published 2024
- Wet Inkomstenbelasting 1922 (geldende tekst G.B. 1960 no. 84, zoals laatstelijk gewijzigd bij S.B. 2024 no. 3), art. 1 and art. 27 · Belastingdienst Suriname · checked 2026-10-10 · published 2024