Tax Office: Registered St. Maarten residents do not pay hotel room tax

PHILIPSBURG--Residents who are registered in St. Maarten’s Civil Registry are not required to pay room tax when staying at local hotels, apartments, guesthouses or other accommodations, the Tax Administration clarified on Thursday.

The explanation follows numerous public comments and questions about who is legally required to pay the tax. Apparently some families who have booked stay-cations on the island have faced challenges in this regard.

According to the Tax Administration, Article 1 of the Logeergastenbelastingverordening, A.B. 2016, No. 14, establishes that room tax applies to persons who are not registered in St. Maarten’s Civil Registry.

This means registered residents are exempt when staying at local accommodations, provided they present valid proof of residency, such as a St. Maarten identification card.

The exemption applies to stays at hotels, lodgings, guesthouses, apartments, homes and other buildings offered as accommodation in exchange for payment.

The Tax Administration encouraged accommodation providers and residents to become familiar with the law to ensure that room tax is charged correctly.

Residents checking into local accommodations are advised to present valid identification confirming their registration in the Civil Registry. Businesses should also ensure that their procedures distinguish between registered residents and visitors who are subject to the tax.

The Tax Administration said it remains committed to public education and to ensuring that residents and businesses receive accurate information about their rights and responsibilities under St. Maarten’s tax laws.

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