Capital gains treatment is one of the biggest financial differences between the two halves of the island, and it can change your after-sale return significantly.
Quick answer: The Dutch side of Sint Maarten has no capital gains tax when you sell. The French side (Saint Martin) applies a capital gains tax of up to 33%. Your own home country may still tax the gain, so it is worth getting cross-border advice before you sell.
No capital gains tax on the Dutch side
When you sell a property on the Dutch side, there is no local capital gains tax on your profit. Combined with no annual property tax, this is a core reason the Dutch side appeals to long-term holders and investors.
The French side is different
On the French side (Saint Martin), a sale can be subject to a capital gains tax of up to 33%. This is one of several tax contrasts between the two sides, which we cover in the Dutch side vs French side comparison.
| Dutch side (Sint Maarten) | French side (Saint Martin) | |
|---|---|---|
| Capital gains tax on sale | None | Up to 33% |
| Annual property tax | None | Yes |
| Transfer tax at purchase | About 4% (one-time) | Notaire and registration costs |
Do not forget your home country
No local capital gains tax does not always mean a fully tax-free sale. Many countries tax their residents on worldwide gains, so US, Canadian, and European sellers should confirm how a sale is treated at home. A cross-border tax advisor is the right person to confirm your position.
Frequently asked questions
Does Sint Maarten tax capital gains?
No. The Dutch side of Sint Maarten has no capital gains tax on a property sale. The French side has a capital gains tax of up to 33%.
Will I still owe tax at home when I sell?
Possibly. Your home country may tax the gain depending on your residency and tax rules, even though the Dutch side does not. Get cross-border advice before selling.
Planning ahead on the numbers? Browse every property for sale, start with the complete buyer’s guide, or contact Island Dream Realty.
See the full cost of owning guide and the transfer tax explainer for the rest of the picture.
