Income tax in Suriname: returns, deadlines and rates
If you have income in Suriname other than just wages, such as profit from a sole proprietorship or rental income, or if you own an NV (limited company), you file two returns a year. By 15 April the provisional return for the current year, paid in four instalments, and after the year ends the final return: within 4 months for individuals, within 6 months for companies. Since 2025 this is done online through the tax office (Belastingdienst) portal.
- Rate for individuals (since 2024): the first SRD 108,000 of your net income is tax-free, then 8%, 18%, 28% and 38% in bands of SRD 42,000.
- Companies (NV, foundation running a business, cooperative): 36% on profit. Dividends: 25% dividend tax.
- Provisional return and first instalment by 15 April; further instalments 15 July, 15 October and 31 December. You can ask for a reduction until 15 February.
- Final return: individuals by 30 April, companies with a calendar year by 30 June.
- Only wages from one employer? Then in practice the wage tax is your final tax and you get no assessment.
- Objection within 60 days to the Direct Taxes Inspector, then appeal within 60 days to the Tax Appeals Board (Raad van Beroep).
On this page (13)
Who must file?
| Who | What you do |
|---|---|
| Employee with wages from one employer only | Usually nothing. Your employer withholds wage tax and AOV (state pension premium). If you have no more than SRD 7,500 of other income, no assessment follows. |
| Employee with two employers at the same time (longer than a month) | The Inspector issues an assessment on your combined wages, because each employer applies the tax-free amount. |
| Sole trader (eenmanszaak) or partner in a general partnership | Provisional and final return as an individual. The profit counts as income. |
| Someone with rental income, interest, or wages plus other income | Provisional and final return as an individual. |
| Non-resident with Surinamese income (for example a house that is rented out) | Final return on the Surinamese income. |
| NV, cooperative, foundation or association running a business, and a branch of a foreign company | Provisional and final return as an entity, even if you received no return form. |
You must also file when you have received no invitation or form from the tax office. If you do not file, you get an estimated assessment with a surcharge (see penalties).
Provisional and final return: the deadlines
| Date | What | Who |
|---|---|---|
| 15 February | Last day to ask, in writing and with reasons, for a lower provisional assessment than last year. The Inspector decides within two weeks; no answer means granted. | Individuals and companies |
| 15 April | Provisional return for the current year and payment of the first instalment (one quarter). | Individuals and companies with a calendar year |
| 30 April | Final return for the previous year; pay any balance when you file. | Individuals |
| 30 June | Final return for the previous financial year, with balance sheet and profit and loss account. | Companies with a calendar year |
| 15 July, 15 October, 31 December | Second, third and fourth instalment of the provisional assessment. | Individuals and companies |
The provisional tax is at least equal to the tax according to your latest final return. If you expect to earn less this year, request a reduction by 15 February. Filing a lower provisional return without an approved request can lead to an assessment with penalty and interest. On request the Inspector can allow other instalments, as long as everything is paid by 31 December. If your filing obligation only starts after 15 April (for example because you start later in the year), file and pay the provisional return by 31 December.
Different financial year? Companies whose financial year is not the calendar year file the provisional return within two and a half months after the start of the financial year and then pay an instalment every three months. They ask for a reduction within one and a half months after the start of the year. The final return follows within 6 months after the end of the financial year.
After the final return. If you owe more, you pay it when you file. If you get money back, the Inspector issues an assessment; if that does not happen within two months, the Inspector must tell you in writing why. If your return is incorrect or incomplete, a corrected assessment can follow within two years after filing. Additional assessments (navordering) are possible up to five years after the end of the tax year.
Rates for individuals
Tax is calculated on your net income (zuiver inkomen): all your income (wages, profit, rent, interest) minus deductions. The table has applied since 1 January 2024 (S.B. 2024 no. 3) and was not changed for 2025 or 2026. These are the same bands as wage tax, but per year.
| Net income per year | Rate | Tax on the full band |
|---|---|---|
| Up to SRD 108,000 | 0% | SRD 0 |
| SRD 108,000 to SRD 150,000 | 8% | SRD 3,360 |
| SRD 150,000 to SRD 192,000 | 18% | SRD 7,560 |
| SRD 192,000 to SRD 234,000 | 28% | SRD 11,760 |
| Above SRD 234,000 | 38% | - |
At the end of the third band (SRD 234,000) you therefore pay SRD 22,680. On top of that, residents under 60 with profit or wages pay an AOV premium (state old-age pension) of 4% of net income; the portal calculates it in the same return. Employees pay their AOV through the employer.
- Lump-sum payments (a wage payment that does not belong to a normal pay period) can on request be taxed separately at 5%, 15%, 25% and 35% in bands of SRD 42,000.
- Business cessation profit: profit when you stop, transfer or liquidate your business can on request be taxed at 25% instead of the table.
- Married couples are taxed separately. Personal deductions go to the spouse with the higher income. If your spouse works in your business, you can deduct an arm's length salary if you agree it in writing in advance and actually pay it.
Work out net pay and monthly wage tax with the Net salary calculator; the monthly table is on Income tax 2026.
Deductions
As a resident you may deduct these items from your income (article 18, Income Tax Act 1922). Keep the evidence.
| Deduction | Condition or limit |
|---|---|
| Mortgage interest on your own home | Interest on a mortgage debt of up to SRD 871,500 (since 1 January 2025, previously SRD 600,000), for a home you live in or will live in. |
| Exterior painting of your own home | Once every three years. |
| Pension and annuity premiums | For reasonable provision for old age, death or disability, up to 10% of your gross income. You need a statement from the insurer that the premium was paid. |
| Alimony, annuities and pensions you pay | Periodic payments you are obliged to make. |
| Medical costs | Necessary costs for illness, childbirth, accident, disability or death of you, your spouse and minor children, to the extent above 10% of your gross income. |
| Children's study costs | Training for a profession, to the extent above 10% of your gross income (not board, lodging, clothing or pocket money). |
| Support for needy relatives | First-degree relatives (parents, children, parents-in-law, foster children) not living with you, to the extent above 10% of your gross income. |
| Child with a disability | SRD 8,000 per child aged 18 or over living with you who cannot support themselves because of a permanent disability, if no benefit is paid for it. |
| Employee work expenses | A flat 4% of wages, maximum SRD 4,800 a year. Already included in wage tax. |
Business owners: profit from a sole proprietorship
As a sole trader or partner in a general partnership you pay no separate profit tax: your profit counts as income in your own return, under the table above, plus 4% AOV. Profit is everything your business earns minus business costs and depreciation (work that out with the Depreciation calculator).
- Bookkeeping duty. If your profit is SRD 1,200 or more, or your gross receipts are SRD 12,000 or more (amounts in the law), you must keep records in Dutch that show your net profit.
- With the provisional return you attach a dated and signed statement that shows your approximate profit for the previous year.
- With the final return you attach a signed balance sheet and profit and loss account showing gross profit and a breakdown of costs. Without these documents the return counts as not filed.
- Start-up losses from the first three financial years can be offset against later profit without time limit, provided you kept proper books from the start. Other losses are offset against the profit of the next seven years.
- VAT as well? Above SRD 1,000,000 turnover a year you must also register for VAT: see VAT in Suriname.
Sole trader or NV? An NV pays 36% on its profit. If you keep the profit in the company, that is less than the top rate of 38% plus 4% AOV you pay as a sole trader on your highest band. If you pay the profit out, the NV withholds 25% dividend tax, and for a shareholder living in Suriname the dividend counts as income, with the dividend tax credited against it. Overall you then usually pay more than as a sole trader. Have an accountant run the numbers. See also Business taxes and Start a business.
How to file online
Returns from tax year 2025 onwards go through the online portal and are signed electronically. Returns for 2024 and earlier are still filed on paper at the Direct Taxes Inspectorate. If you really cannot use the portal, the Inspector can allow a paper return.
- Get a FIN number and a portal account. Register on the tax office online portal. The FIN number is your number for all taxes.
- Open the return. Log in, choose IB/AOV and then Aangifte IB en premie AOV, and click Nieuwe aangifte IB. Choose provisional or final return, the tax year, and whether you were married the whole year.
- Pick your types of income. Answer Yes or No per type (wages, business profit, real estate, annuities, start-up losses and others). Without a sole proprietorship, set the business profit sections to No. Complete every section you chose; enter 0 where something does not apply.
- Check the calculation. The portal calculates your income, the income tax and the AOV premium and shows the instalments.
- Submit and click Voltooien (complete). Only then is the return actually filed. You get a confirmation email and the assessment under Mijn documenten.
- Pay with the right payment references. Income tax and AOV each have their own reference. The account numbers of the Direct Taxes Receiving Office are on the tax office website.
- Made a mistake? As long as the deadline has not passed, you can file a new version through Aangifte corrigeren.
The portal cannot yet process a return in a currency other than SRD. The tax office has published step-by-step guides (see sources).
Penalties, surcharges and interest
- No return, a late return, or not paying with the final return: the Inspector issues an assessment. After a reminder the tax is increased by 100%. If it is not due to intent or gross negligence, the surcharge is 10%.
- Provisional return too low without an approved request: the Inspector can impose a higher provisional assessment within three months.
- Late payment: you pay interest from the day after the payment deadline to the day you pay. The rate is set by decree; ask the Receiving Office for the current rate.
- Immediate collection: for an assessment because you did not file, or if you plan to leave Suriname, the Receiver can collect at once without a reminder.
- An objection does not suspend payment. Even if you object, you must pay on time.
Objection and appeal
- Objection within 60 days. If you disagree with an assessment, file a reasoned objection (bezwaarschrift) with the Direct Taxes Inspector within 60 days after the date on the assessment notice, yourself or through a written proxy. If you cannot write, you can object orally to a designated official.
- Ask to be heard. State in your objection that you want to be heard; that then happens before the decision. Have your books and documents ready: the Inspector may inspect them.
- Decision. The Inspector gives a reasoned decision, sent by registered mail or against receipt. If you did not file a return or did not show your records, the assessment stands unless you prove it is wrong.
- Appeal within 60 days. Against the decision on the amount of the assessment you appeal within 60 days to the Tax Appeals Board (Raad van Beroep) with a reasoned notice of appeal. The Board has three members and decides as the final instance. You can be represented.
Worked examples
1. Sole trader with a mortgage and pension
A plumber with a sole proprietorship makes a profit of SRD 300,000 in 2026. He pays SRD 12,000 in annuity insurance premiums and SRD 30,000 in mortgage interest on his own home (debt below SRD 871,500).
| Profit | SRD 300,000 |
| Less: annuity premium (below 10% of income) | - SRD 12,000 |
| Less: mortgage interest | - SRD 30,000 |
| Net income | SRD 258,000 |
| Tax up to SRD 234,000 (0 + 3,360 + 7,560 + 11,760) | SRD 22,680 |
| 38% on SRD 24,000 | SRD 9,120 |
| Income tax | SRD 31,800 |
| AOV premium: 4% of SRD 258,000 | SRD 10,320 |
He files the final return for 2026 by 30 April 2027. His provisional return for 2027 is at least SRD 31,800 of income tax: four instalments of SRD 7,950 on 15 April, 15 July, 15 October and 31 December 2027. If he expects a weaker year, he asks for a reduction by 15 February 2027.
2. Employee who rents out a house
An employee with one employer also rents out an apartment. Because the rental income is more than SRD 7,500 a year, he must file. In the portal he selects the wages and real estate sections. The portal adds wages and rent, applies the bands and deducts the wage tax already withheld. Because his wages already use most of the lower bands, the rent falls largely in a higher band.
Mistakes in the return
- Thinking you need not do anything because you received no form. The duty to file applies without an invitation too.
- Filing a lower provisional return without a request by 15 February. That leads to an assessment with penalty and interest.
- Forgetting the balance sheet and profit and loss account with a final return that includes business profit. The return then counts as not filed.
- Forgetting to click Voltooien in the portal. Without that last step there is no return.
- Skipping instalments because you objected. An objection does not suspend payment.
- Not keeping proof of deductions, such as the insurer's statement for annuity premiums.
Help and contact
For income tax and wage tax go to the Direct Taxes Inspectorate (Inspectie der Directe Belastingen), Van Sommelsdijckstraat 27, Paramaribo, phone 1960 extension 312 or 313. Payments and questions about payment references: Direct Taxes Receiving Office (Ontvangkantoor der Directe Belastingen), same address, 1960 extension 305. Office hours: Monday to Thursday 07:30 to 14:00, Friday 07:30 to 13:00, closed at weekends. All offices, including Commewijne and Nickerie, are on Government offices and contacts. Put the fixed dates in your calendar with Tax deadlines.
Sources
- Inkomstenbelasting 1922 (bijgewerkt tot S.B. 2024 no. 3)
- S.B. 2024 no. 3: tarieven en beroepskosten vanaf 2024
- S.B. 2025 no. 130: hypotheekgrens SRD 871,500
- Wet AOV, artikel 19 en 20
- Wet Dividendbelasting 1973
- Belastingdienst: inkomstenbelasting en handleidingen
- Belastingdienst: handleiding definitieve aangifte natuurlijke personen (May 2026)
- Belastingdienst: handleiding definitieve aangifte lichamen (May 2026)
- HBN Law & Tax: end of the year tax alerts Suriname (1 December 2025)
Checked on 21 October 2026. General information, not tax advice.
Frequently asked questions
Do I have to file an income tax return if I only have wages?
Usually not. With wages from one employer and no more than SRD 7,500 of other income a year, no assessment follows and the wage tax withheld is your final tax. If you work for two employers at the same time, the Inspector issues an assessment.
When is the provisional income tax return due?
By 15 April of the current year, together with the first of four instalments. The other instalments are due on 15 July, 15 October and 31 December. Companies with a different financial year have two and a half months after the start of that year.
What is the deadline for the final return?
For individuals within 4 months after the end of the year, so 30 April. For NVs and other entities within 6 months after the financial year, so 30 June for a calendar year.
What are the income tax rates in 2026?
The first SRD 108,000 of net income is tax-free. Above that 8% up to SRD 150,000, 18% up to SRD 192,000, 28% up to SRD 234,000 and 38% above. Companies pay 36% on profit.
Can I get my provisional assessment reduced?
Yes. Provisional tax is at least your last final assessment. If you expect lower income, send a written, reasoned request to the Direct Taxes Inspector by 15 February. If there is no answer within two weeks, the request is granted.
How much mortgage interest can I deduct?
Interest on a mortgage debt of up to SRD 871,500 for your own home, since 1 January 2025 (previously SRD 600,000).
How do I object to an income tax assessment?
File a reasoned objection with the Direct Taxes Inspector within 60 days after the date on the assessment notice. Against the decision you can appeal to the Tax Appeals Board within 60 days. An objection does not suspend payment.
Can I still file my income tax return on paper?
Only for tax years up to and including 2024. From 2025 the return is filed through the tax office online portal. If you really cannot use the portal, you can ask the Inspector for permission to file on paper.