Who are considered domestic taxpayers?
Domestic taxpayers include all individuals who reside in Suriname, as well as the following entities established in Suriname:
- Public limited companies (naamloze vennootschappen), limited partnerships with shares, and other companies whose capital is wholly or partly divided into shares
- Cooperative associations and other associations established on a cooperative basis
- Mutual insurance companies, as well as associations operating on a mutual basis as an insurer or credit institution
- Other private legal entities and associations without legal personality, if and insofar as they conduct a business other than solely for the promotion of a general social interest
- Legal entities established by law, if and insofar as they conduct a business.
What are the income tax rates in Suriname?
Income tax for individuals (in SRD)
| Taxable Income (SRD) | Rate |
| 0 – 2,646 | 0% |
| 2,646 – 14,002.80 | 8% |
| 14,002.80 – 21,919.80 | 18% |
| 21,919.80 – 32,839.80 | 28% |
| Above 32,839.80 | 38% |
Income tax for legal entities
| Taxable Income | Rate |
| Regardless of income | Flat 36% |
| Note: The above applies to taxable income per year. |