Short-Term Rental Rules & Taxes in St Maarten (2026)
St Maarten is a light-regulation market for short-term rentals, with an estimated 440 Airbnb and VRBO units on the Dutch side. There is no heavy licensing regime like some destinations, but there are taxes. Guests pay a 5 percent room tax on villa and condo stays, operators can fall under the 5 percent turnover tax and have to register and file monthly, and your rental income is taxable and must be declared. Rules are being consolidated, so confirm the current position with a tax advisor.
- St Maarten is a low-regulation short-term rental market with roughly 440 Dutch-side Airbnb and VRBO listings.
- Guests pay a 5 percent room tax on vacation villa and condo stays.
- Operators may fall under the 5 percent turnover tax and must register and file monthly returns.
- Rental income from a St Maarten property is taxable and must be declared. Confirm details with a tax advisor.
Do you need a license to run a short-term rental in St Maarten?
St Maarten is, compared with many destinations, a light-touch market. There is no heavy short-term rental licensing regime of the kind you see in some US and European cities, and there are an estimated 440 units on the Dutch side listed on Airbnb and VRBO. That makes it an operator-friendly place to own a rental. The catch is that low regulation is not no obligation, and where St Maarten does have rules, they are on the tax side and in your building.
I am a resident agent, not a lawyer, so treat this as an honest map, not legal advice. Rules here are being consolidated, so verify the current position with the Tax Administration or a local advisor before you rely on anything specific.
What is the room tax on St Maarten rentals?
The room tax, known locally as logeergastenbelasting, is a 5 percent tax paid by non-resident guests staying in hotels and other guest accommodation, and it explicitly includes rentals of vacation villas and condos. In practice this is collected on the guest's stay. Platforms and the government have moved toward collecting this on Airbnb and VRBO bookings, so it increasingly shows up in the guest's total rather than something you invoice by hand.
How does turnover tax (TOT) affect owners?
St Maarten levies a turnover tax at 5 percent on business transactions and services, its main indirect tax. If your rental activity means you qualify as an entrepreneur for tax purposes, you may have to register for turnover tax and file monthly returns, even in months with no turnover. There are exemptions to be aware of, including where a property is a resident's principal residence, and where room tax is already paid on the turnover. The room tax is also being integrated into the turnover tax.
| Tax | Who pays | Rate |
|---|---|---|
| Room tax (logeergastenbelasting) | Non-resident guests | 5% |
| Turnover tax (TOT) | Operators who qualify as entrepreneurs | 5% |
| Income tax on rental income | The owner | Per your tax return |
Because the exemptions and the consolidation genuinely matter to your net, this is one to sit down with a tax advisor on. Getting the registration right from the start is far cheaper than fixing it later.
Is short-term rental income taxable in St Maarten?
Yes. Income you receive from immovable property located in St Maarten, including payment for the use or occupation of a rental, must be declared. Payments from platforms like Airbnb are not invisible, and they should be reported. I cover the income-tax side in more depth in my guide to rental income tax for foreign owners.
The honest way to run a St Maarten rental is to assume the island takes its share and build it into your numbers, not to hope no one notices. Owners who plan for the room tax and income tax from day one sleep fine. The ones who do not are the ones who get a surprise.
What building rules should I check before buying?
The rule that trips up buyers is not a government one, it is in the building. Many condos are governed by a homeowners or strata association, and some limit or outright ban short-term letting. A unit can be perfect for Airbnb on paper and off-limits in practice. Before a client buys anything to rent, I read the association rules, because that single document can make or break the whole plan. If short-term rental is the goal, we confirm it is allowed before you commit. For the wider buying picture, see my guide to buying property in St Maarten.
Frequently Asked Questions
Do you need a license for Airbnb in St Maarten?
St Maarten is a low-regulation market with no heavy short-term rental licensing regime like some cities. The main obligations are on the tax side, and in your building's homeowners association rules. Verify the current position with a local advisor, as rules are being consolidated.
What is the room tax in St Maarten?
The room tax (logeergastenbelasting) is a 5 percent tax paid by non-resident guests staying in hotels and other accommodation, including vacation villas and condos. It is increasingly collected on Airbnb and VRBO bookings.
Do short-term rental owners pay turnover tax in St Maarten?
Possibly. St Maarten levies a 5 percent turnover tax, and if your rental activity means you qualify as an entrepreneur you may have to register and file monthly returns. Exemptions exist, including for a principal residence, so confirm your situation with a tax advisor.
Is Airbnb income taxable in St Maarten?
Yes. Income from immovable property in St Maarten, including rental payments and money received through platforms like Airbnb, must be declared. It is not exempt just because it comes through a booking site.
Can my building stop me from renting short-term?
Yes. Many condos have a homeowners or strata association, and some limit or ban short-term letting. Always check the association rules before buying a unit you intend to rent, because that document can make short-term rental impossible.
