Property Taxes in Sint Maarten and Saint-Martin: What Investors Should Actually Know
Updated: Oct 6
Sint Maarten and Saint-Martin share one island and two tax systems. On the Dutch side, the buyer pays a 4% transfer tax and closing costs commonly total about 5.5%. On the French side, the Collectivité de Saint-Martin applies its own tax code, and closing costs are higher. Neither side is "tax-free". Here is what you actually pay, and when.
This guide sets out what we know from closing sales on both sides, and where you need a notary and a tax adviser rather than a real estate agent.
Property taxes on the Dutch side (Sint Maarten)
When you buy
Transfer tax: 4% of the purchase price, paid by the buyer. It is collected by the civil-law notary (notaris) at the transfer.
Total closing costs: commonly about 5.5%, including the transfer tax, the notary's fees and registration at the Land Registry (Kadaster).
Deposit: usually 10%, held in escrow by the notary until the transfer.
Foreigners can buy freely, in their own name or through a company. Some land is held on long lease (erfpacht) rather than freehold. That affects both value and annual costs, so check the title before you make an offer.
While you own
Annual land tax and succession rules exist on the Dutch side. Published sources disagree on the details, and they change. Ask the notary and a local tax adviser what applies to your property and your situation before you buy, not after.
When you rent
Rental income is taxable. Short-term rentals can also be subject to turnover tax and room tax, and they may need to be registered. Confirm the current rates and registration steps with a local tax adviser, or with your property manager, before your first guest arrives.
When you sell
Private individuals pay no capital gains tax. "Generally" is the key word. A company, a professional investor or someone who trades property regularly can be treated differently. Confirm your own position.
Property taxes on the French side (Saint-Martin)
Saint-Martin is a French overseas collectivity with its own tax code. What applies in mainland France does not automatically apply here. The Collectivité runs its own tax office and publishes its rules at impots-saint-martin.fr.
When you buy
Registration duty: the Collectivité's tax office lists a duty of 8% on property sales.
Notaire's fees and disbursements come on top.
Deposit: commonly 5 to 10%, paid when you sign the compromis de vente.
Ask the notaire for a written estimate of the full closing costs before you sign the compromis. It is the single most useful number in a French-side purchase. Our guide to buying on the French side walks through the steps.
While you own
Owners pay an annual property tax (taxe foncière). The Collectivité also lists a 3% duty on rental income from long-term leases (over 90 days), payable by the owner.
When you sell
Capital gains on resale can be taxed. The Collectivité's rules include allowances that grow with the holding period. How they apply to you depends on how long you owned the property and where you are tax resident. People moving from mainland France or another French territory are generally not treated as Saint-Martin tax residents until they have lived here for five years. Ask the notaire to run the numbers before you list.
Succession
Inheritance and gift duties apply on the French side, with allowances for close family. The rules are technical. Take advice before you decide whether to buy in your own name, jointly or through a company.
Your home country gets a say too
Buying on the island does not take you out of your own tax system.
US citizens are taxed on worldwide income, and US estate tax can apply to property held abroad.
Canadian, European and other buyers may also owe tax at home on rental income or gains, with credits for tax paid locally depending on the treaty.
Tax treaties differ by country and by side of the island. France and Saint-Martin have their own tax convention. The Dutch side has its own arrangements within the Kingdom.
A good tax adviser in your home country is part of the purchase team, not an afterthought.
How we would approach it
We are brokers, not tax advisers. What we can tell you is how the taxes change the math on a real property:
Budget the closing costs first. Around 5.5% on the Dutch side; ask the notaire for the French-side figure before signing.
Price in the holding costs. Association fees, insurance, property tax and utilities matter more than the headline price over ten years.
Treat rental income as taxable income. Model it net of tax, management and maintenance, not gross.
Choose the ownership structure before the offer. Personal name, joint names or a company each has consequences on both sides of the island and at home.
Get the advice in writing. From the notary or notaire and a tax adviser who knows your home country.
What closing costs look like on today's listings (6 October 2026)
Applied to asking prices from Andreu Realty's current listings, the Dutch-side figures work out like this:
$285,000, the lowest-priced condo we list: about $11,400 in transfer tax and about $15,675 in total closing costs.
$650,000, the median asking price of our 38 condo listings: about $26,000 in transfer tax and about $35,750 in total closing costs.
$1,200,000, a beachfront three-bedroom at Cupecoy Beach Club: about $48,000 in transfer tax and about $66,000 in total closing costs.
On the French side, the 8% registration duty alone on $920,000, the asking price of the Lotus villa in Grand Case, comes to about $73,600, before the notaire's fees. French-side deeds are in euros, so the dollar figure moves with the exchange rate.
These are estimates from the rates above, not quotes: the notary or notaire gives the exact figure. To see the prices these numbers come from, browse every condo for sale in St Martin.
Questions we get
Is Sint Maarten tax-free for property owners?
No. There is a 4% transfer tax when you buy, rental income is taxable, and annual and succession rules exist. "Tax-free" is not accurate.
Is there capital gains tax on the Dutch side?
Private individuals pay no capital gains tax. Companies and professional investors can be treated differently. Confirm with a local tax adviser.
Which side is cheaper to buy on?
On closing costs, the Dutch side, at about 5.5% in total. On the French side, the registration duty alone is listed at 8%, before the notaire's fees.
Who should I talk to about my own situation?
The notary (Dutch side) or notaire (French side) handling the sale, and a tax adviser who knows both the island and your home country. We are happy to introduce you.
How much is the transfer tax on a property in St Maarten?
On the Dutch side, 4% of the purchase price, paid by the buyer. With the notary's fees and registration, closing costs commonly total about 5.5%. On a $650,000 condo, that is about $26,000 in transfer tax and about $35,750 in total.
For the rest of the process, read our buyer's guide or the FAQ. If you want to talk through a specific property, contact us.
Sources: Collectivité de Saint-Martin tax office (impots-saint-martin.fr), individual taxes page; Guide to Doing Business Dutch Caribbean, St. Maarten property transfer costs. This article is general information, not tax advice.
Ready to look at what is on the market? Browse our condos for sale in Sint Maarten and villas for sale in Sint Maarten, or see every property for sale.
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