Tax Residence: Worldwide Income, and a Residence Test That Is Facts and Circumstances Rather Than Days
Suriname taxes residents on worldwide income and non-residents on Surinamese-source income only. The charging provision is article 1 of the Inkomstenbelasting 1922: income tax is levied from domestic and foreign taxpayers, and a natural person who lives in Suriname is a domestic taxpayer. Article 4 charges the resident on his zuiver inkomen with no geographic limitation, while article 26 charges the non-resident on binnenlands zuiver inkomen and article 27 defines the domestic sources it is made of. The residence test is the striking part, and a reader arriving from a day-count jurisdiction will look for the wrong thing: article 3(1) says where someone lives is judged according to the circumstances. There is no 183-day rule in the Act. Two deeming rules sit beside it - a person who returns to live in Suriname within a year of leaving, without having lived elsewhere in between, is treated as having lived in Suriname throughout the absence, and a Surinamese national abroad in the service of a Surinamese public-law body is treated as living in Suriname, with spouse and resident minor children. The Wet Fiscale Jurisdictie of 2023 confirms the geographical reach of the taxing power out to the continental shelf; it is about territory, not about a territorial basis of taxation.
At a glance
- Basis of taxation for residents
- Worldwide
- Basis of taxation for non-residents
- Surinamese-source income only
- Residence test
- Judged according to the circumstances
- Day count
- None in the Act
- Deemed resident on a short absence
- Return within a year without having lived elsewhere
- Tax-free band
- The first SRD 90,000 of net incomeas of 2023-01-01
Substituted into article 34(1) by the Act of 30 December 2022. The consolidated text of the Income Tax Act still prints the pre-2004 table in Surinamese guilders and is not the source of this figure.
- Rate bands
- 8 per cent to SRD 101,356.80, 18 per cent to SRD 109,273.80, 28 per cent to SRD 120,193.80, 38 per cent aboveas of 2023-01-01
The four bands above the tax-free amount, as substituted by the Act of 30 December 2022 with effect from 1 January 2023.
- Remittance basis
- None
Requirements
- Living in Suriname, as judged on the facts and circumstances, to be taxed as a resident
- No day-count to satisfy or avoid, because the Act prescribes none
In detail
What to look for instead of a day count
Article 3(1) is the Dutch-derived formula naar de omstandigheden beoordeeld, and it means what it says: the tax authority weighs where the person actually lives. Home, family, work, registration and the centre of a person's affairs all count and none is decisive. The only hard edges in the Act are the two deeming rules. The first catches a departure of less than a year that does not establish a life anywhere else; the second catches Surinamese officials posted abroad and their immediate family. Neither helps someone trying to work out whether a stay of six or seven months makes them resident, and the honest answer is that the Act does not tell them.
Where the money figures are and are not
The rate table in the consolidated Act is in Surinamese guilders and still carries a bridging levy that expired on 1 January 2004. It cannot be read as the law and nothing is published from it here. The figures that are published come from the amending Act of 30 December 2022, in force from 1 January 2023, which sets the tax-free band at SRD 90,000 and the four bands above it. That Act is the last amendment to the Income Tax Act named by the Wet Fiscale Jurisdictie of February 2023 and the last one in the National Assembly's list of post-2005 amendments, so as far as the publisher's own record goes it is current.
Country-level policy
The common-law countries covered here inherit the rule that a treaty does nothing domestically until Parliament enacts it, which is why Trinidad needed an Act giving the Revised Treaty of Chaguaramas the force of law and Guyana needed one with a supremacy clause. Suriname inherits the Dutch rule instead. Article 103 of the Constitution requires the National Assembly to approve an agreement before it is ratified or enters into force; article 105 then gives provisions of such agreements that by their content can bind everyone binding force once published; and article 106 disapplies any Surinamese statutory rule whose application would be incompatible with such a provision, whether the agreement was entered into before or after the rule. The consequence runs through this whole country record. An absence of implementing legislation in Suriname is not the same fact that it is in Saint Kitts or Grenada, and it cannot be read as an absence of the right.
Suriname's laws are published by the National Assembly in four collections, and the boundary between them is a date. The first is Geldende teksten tot en met 2005, texts in force to 2005: the amendments were worked into the parent Acts in a project in 2005 to produce consolidated texts. The second and third are the Acts passed after 2005 and the amendments made after 2005, published as facsimiles of the Staatsblad, one instrument at a time. The index page states in terms that the new Acts and amendments have not since been incorporated into the consolidated text. That is a cut-off stated by the publisher rather than inferred from an edition's name, and it is unusually honest: most revised editions in this comparison say nothing about their own staleness. The practical consequence is that reading a consolidated Surinamese Act is only half the work. The other half is the list of post-2005 amendments, where the Income Tax Act alone has ten entries.
Suriname replaced the Surinamese guilder with the Surinamese dollar in 2004, and the consolidation of its statute book was done in 2005 without restating the amounts. Every money figure in a text from that collection is therefore printed in a currency that no longer exists: the naturalisation charge of Sf. 200,000, the work permit fee of Sf. 75,000, the income tax bands in millions of guilders, the fine of five hundred thousand guilders in the work permit Act. What the conversion did is stated in one place in the statute book, the explanatory memorandum to the Act of 1 December 2022 that replaced the work permit fee: the general rate was converted from Sf. 75,000 to SRD 75, a division by a thousand, and had since been thoroughly overtaken. Acts passed after 2005 are in Surinamese dollars from the start, which is why the skilled citizens Act of 2006 charges SRD 75 and the health insurance Act of 2014 prices cover in SRD. Nothing here converts a guilder figure on its own authority.
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«1. Onder de naam van inkomstenbelasting wordt een direkte belasting geheven van
binnenlandse en buitenlandse belastingplichtigen.»Our translation - not official
Under the name of income tax a direct tax is levied from domestic and foreign taxpayers.
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«2. Aan de inkomstenbelasting zijn als binnenlandse belastingplichtige onderworpen:
a. de natuurlijke personen, die in Suriname wonen;»Our translation - not official
Subject to income tax as domestic taxpayers are: (a) natural persons who live in Suriname;
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«1. Waar iemand woont en waar een lichaam gevestigd is wordt, onverminderd het
bepaalde in de volgende leden, voor de toepassing van deze wet naar de
omstandigheden beoordeeld.»Our translation - not official
Where someone lives and where a body is established is, without prejudice to the following sub-sections, judged according to the circumstances for the application of this Act.
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
This is the whole of the residence test. No period of presence is prescribed anywhere in the Act.
Read it at the sourceAbout this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«2. Hij, die metterwoon in Suriname terugkeert binnen een jaar nadat hij Suriname
metterwoon heeft verlaten, zonder inmiddels elders te hebben gewoond, wordt voor
de duur van zijn afwezigheid geacht binnen Suriname te hebben gewoond.»Our translation - not official
He who returns to live in Suriname within a year after having left Suriname to live elsewhere, without having lived elsewhere in the meantime, is deemed to have lived within Suriname for the duration of his absence.
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«3. De buiten Suriname verblijfhoudende Surinamer die in dienstbetrekking staat tot
een Surinaamse publiekrechtelijke rechtspersoon, alsmede zijn niet duurzaam
gescheiden van hem levende echtgenoot en zijn minderjarige inwonende kinderen
en pleegkinderen, worden geacht binnen Suriname te wonen.»Our translation - not official
The Surinamese national residing outside Suriname who is in an employment relationship with a Surinamese public-law body, as well as his spouse not durably living apart from him and his minor children and foster children living with him, are deemed to live within Suriname.
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«1. De in Suriname wonende natuurlijke personen zijn belastingplichtig naar hun zuiver
inkomen.»Our translation - not official
Natural persons living in Suriname are liable to tax on their net income.
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
Sub-section (3) builds the gross income out of immovable property, movable capital, enterprise and labour, rights to periodic payments dependent on life, and an interest component. None of the five limbs is confined to Surinamese sources, which is what makes the charge worldwide.
Read it at the sourceAbout this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«1. Ten aanzien van niet in Suriname wonende natuurlijke personen wordt de belasting
geheven naar het binnenlands zuiver inkomen.»Our translation - not official
In respect of natural persons not living in Suriname the tax is levied on the domestic net income.
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«1. Het binnenlands onzuiver inkomen is het gezamenlijke bedrag van hetgeen de
belastingplichtige geniet als positieve en negatieve zuivere opbrengst van
binnenlandse bronnen van inkomen.»Our translation - not official
1. The domestic gross income is the aggregate amount of what the taxpayer enjoys as positive and negative net yield of domestic sources of income. 2. Domestic sources of income are:
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
The enumeration that follows is immovable property situated in Suriname; debts secured by mortgage on immovable property situated or established in Suriname and rights to shares in the profit of a business whose management is established in Suriname; and, for enterprise and labour, a business so far as the profit is attributable to Suriname. Reading articles 4 and 26 together is what shows the charge on residents to be worldwide: the source limitation exists, and it is applied only to non-residents.
Read it at the sourceAbout this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
«over het eerste gehele bedrag van SRD 90.000,- van het zuiver inkomen
bedraagt de belasting nihil;»Our translation - not official
on the first whole amount of SRD 90,000 of the net income the tax is nil;
The amending Act prints the provision being replaced and then the replacement. The figure quoted here is from the replacement text, which runs 8 per cent to SRD 101,356.80, 18 per cent to SRD 109,273.80, 28 per cent to SRD 120,193.80 and 38 per cent above that.
«2. Zij treedt in werking met ingang van 1 januari 2023.»Our translation - not official
It enters into force with effect from 1 January 2023.
This instrument is published only as an image. The wording above was read off that picture and checked by eye, so it did not pass the machine verbatim check the other quotations passed. Treat it as accurate but re-read the scan before relying on it.
«Voor de toepassing van wetten inzake de heffing van verschillende
belastingen in de Republiek Suriname, wordt onder de Republiek
Suriname verstaan het grondgebied op het Zuid-Amerikaans continent,
dat als zodanig historisch is bepaald en bedoeld in artikel 2, lid 1 van de
Grondwet van de Republiek Suriname»Our translation - not official
For the application of laws concerning the levying of various taxes in the Republic of Suriname, the Republic of Suriname means the territory on the South American continent, as historically determined and referred to in article 2(1) of the Constitution of the Republic of Suriname
The definition continues to the territorial waters, the exclusive economic zone and the continental shelf, with installations on them. It fixes the geographical reach of the taxing power. It is not a residence test and does not make the system territorial: the charge on residents remains the worldwide one in article 4.
Read it at the sourceAbout this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
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«a. Inkomstenbelasting als bedoeld in de Wet inkomstenbelasting
1922 (G.B. 1921 no. 112, zoals laatstelijk gewijzigd bij S.B. 2022
no. 150);»Our translation - not official
(a) Income tax as referred to in the Income Tax Act 1922 (G.B. 1921 no. 112, as last amended by S.B. 2022 no. 150);
This is how we know how far behind the published consolidation is. An Act of February 2023 names the last amendment as S.B. 2022 no. 150; the consolidated text carries amendments only to S.B. 2003 no. 30.
Read it at the sourceAbout this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
Practical notes
There is no remittance basis and no exemption for foreign income in the Act. Article 30(3) is explicit that even for those living in Suriname no deduction is allowed for tax levied abroad in any form on income enjoyed here, and relief for double taxation under article 23(3) depends on an applicable arrangement, so a reader with foreign income should check whether a treaty covers it. Suriname's treaty collection includes a double taxation agreement with Indonesia, which we have not read.
A recognised CARICOM skilled citizen with an indefinite stay is, on the aliens department's own statement, not a resident of Suriname for immigration purposes. That says nothing about tax residence, which turns on article 3(1) and the facts.
This record rests on articles 1 to 6, 23, 26, 27, 30 and 34 of the Inkomstenbelasting 1922 as consolidated to 2005, the whole of the amending Act S.B. 2022 no. 150, and the whole of the Wet Fiscale Jurisdictie. The consolidated text extracts complete: its articles run 1 to 96 with no gaps.
- consolidatesInkomstenbelasting 1922 (G.B. 1921 no. 112)
De Nationale Assemblee van de Republiek Suriname · consolidated to 2005
Known to be out of date. The Wet Fiscale Jurisdictie of 1 February 2023 cites this Act as last amended by S.B. 2022 no. 150. This consolidated text carries amendments only to S.B. 2003 no. 30, and the publisher's own list of post-2005 amendments carries ten further entries changing it, none of them worked in here. The charging and residence provisions quoted have not been touched by any of them that we could find, but the rates, allowances and money amounts in this text are superseded and are not published from it.
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
- consolidatesWet van 30 december 2022 tot nadere wijziging van de Inkomstenbelasting 1922 (S.B. 2022 no. 150)
De Nationale Assemblee van de Republiek Suriname
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source
- consolidatesWet Fiscale Jurisdictie (S.B. 2023 no. 19)
De Nationale Assemblee van de Republiek Suriname
About this source
The National Assembly's legislation portal, and the only public collection of Surinamese law we found. Four collections, divided by one date. `Geldende teksten t/m 2005` holds consolidated texts: amendments were worked into the parent Acts in a project in 2005. `Wetten na 2005`, `Wijzigingen na 2005` and `Overeenkomsten/verdragen` hold the Acts, amending Acts and treaty-approval Acts published since, each as a facsimile of the page of the Staatsblad van de Republiek Suriname in which it was promulgated. Together about five hundred instruments. It also publishes `Naturalisatie wetten`, because in Suriname naturalisation is granted by an Act of Parliament.
Standing: Maintains the text in force
Cannot be cited for: The consolidation stops in 2005 and the portal says so on its own index page: "De nieuwe wetten en wetswijzigingen zijn daarna niet opgenomen in de geldende tekst." So a text from the first collection shows the law as the 2005 project left it and nothing more - the Income Tax Act's consolidated text carries amendments only to S.B. 2003 no. 30, prints its rate table in a currency withdrawn in 2004, and has ten later amending entries in the portal's own list. Every money figure in that collection is in Surinamese guilders. Instruments in the other three collections are as enacted and carry no cut-off, but they are scans with no text layer, so they are readings of a picture. The collection carries Acts, amendments, treaties, naturalisation Acts and budgets, and does NOT carry staatsbesluiten, ministeriële beschikkingen or resoluties - which is where much of Surinamese immigration practice lives, so the absence of a measure here is never evidence that it was not made. It also does not always carry the parent Act: the Rijwet 1971 and the Wet Tarief van Invoerrechten 1996 appear only through instruments amending them, and the 1989 Act amending the Rijwet has a page with no document attached.
We re-read it every 60 days. More about this source