The Government of Sint Maarten has published Regulation AB 2021 No. 09, which sets the income tax tables (annex I) and wage tax tables (annex II) for 2021. For income tax, the brackets/rates are as follows:

• up to ANG 32,128 - 12.50%
• over ANG 32,128 up to 48,192 - 20.00%
• over ANG 48,192 up to 66,934 - 26.25%
• over ANG 66,934 up to 100,398 - 33.75%
• over ANG 100,398 up to 141,896 - 40.00%
• over ANG 141,896 - 47.50%

The brackets/rates are effective from 1 January 2021.