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St. Maarten

Sint Maarten · Caribbean
Active
Last updated: 2026-07-25  ·  Last verified: 2026-07-30  ·  Region: International

At a Glance — St. Maarten Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes. A business licence is required from the Department of Economic Licenses (DEL). Applications can be submitted via the DEL online e-government port
Tax Rate5% Room Tax (logeergastenbelasting) levied on non-resident guests staying at hotels, guesthouses, vacation villas, and condos. Additionally, a 5% Turn
Night / Day CapUnknown. No specific rental day cap identified in current Sint Maarten legislation.
Minimum StayUnknown. No statutory minimum stay requirement identified for Sint Maarten STRs.
Permit FeeBusiness licence fee payable to DEL (exact amount set by DEL schedule; contact DEL for current fee). Room Tax (5%) collected from guests and remitted
PenaltiesNon-compliance with licensing and tax obligations can result in significant penalties. Specific fine schedules not publicly detailed; property owners
Primary Residence RequiredUnknown. No primary-residence requirement has been identified under current Sint Maarten STR regulations.
Occupancy LimitUnknown. No specific statutory occupancy limit for STRs identified; general building/safety codes apply.
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St. Maarten Airbnb & Vacation Rental Regulation Overview

St. Maarten Short-Term Rental Regulations Overview

Short-term rental operations in St. Maarten, Sint Maarten are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. A business licence is required from the Department of Economic Licenses (DEL). Applications can be submitted via the DEL online e-government portal or in person at the Government Administration B. The associated permit fees are Business licence fee payable to DEL (exact amount set by DEL schedule; contact DEL for current fee)..

Tax Requirements for Airbnb Hosts in St. Maarten

Short-term rental operators in St. Maarten should be aware of these tax obligations: 5% Room Tax (logeergastenbelasting) levied on non-resident guests staying at hotels, guesthouses, vacation villas, and condos. Additionally, a 5% Turnover Tax (BBO — Belasting op Bedrijfsomzetten) applies to rental services rendered by entrepreneurs..

Hosting Rules and Restrictions in St. Maarten

Key operational rules for vacation rental hosts in St. Maarten include: Primary residence requirement: Unknown. No primary-residence requirement has been identified under current Sint Maarten STR regulations.. Rental day cap: Unknown. No specific rental day cap identified in current Sint Maarten legislation.. Occupancy limit: Unknown. No specific statutory occupancy limit for STRs identified; general building/safety codes apply.. Minimum stay: Unknown. No statutory minimum stay requirement identified for Sint Maarten STRs..

Zoning and Location Requirements in St. Maarten

Zoning considerations for short-term rentals in St. Maarten: Unknown. No publicly available island-wide STR zoning ordinance identified; local municipal/district rules may apply.. Density rules: Unknown. No density or quota restrictions on STRs identified in current Sint Maarten legislation.. Insurance: Unknown. No explicit insurance mandate for STR operators identified in current Sint Maarten regulati.

Penalties for Non-Compliance in St. Maarten

Hosts who fail to comply with St. Maarten's short-term rental regulations may face enforcement action. Non-compliance with licensing and tax obligations can result in significant penalties. Specific fine schedules not publicly detailed; property owners face legal and financial consequences for operatin.

Platform Obligations in St. Maarten

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in St. Maarten: Unknown. No platform-specific reporting or collection obligations identified in current Sint Maarten legislation..

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes. A business licence is required from the Department of Economic Licenses (DEL). Applications can be submitted via the DEL online e-government portal or in person at the Government Administration Building.
Permit Fee
Business licence fee payable to DEL (exact amount set by DEL schedule; contact DEL for current fee). Room Tax (5%) collected from guests and remitted by the property owner/manager to the Tax Administration.
Primary Residence Rule
Unknown. No primary-residence requirement has been identified under current Sint Maarten STR regulations.
Night / Day Cap
Unknown. No specific rental day cap identified in current Sint Maarten legislation.
Occupancy Limit
Unknown. No specific statutory occupancy limit for STRs identified; general building/safety codes apply.
Tax Rate
5% Room Tax (logeergastenbelasting) levied on non-resident guests staying at hotels, guesthouses, vacation villas, and condos. Additionally, a 5% Turnover Tax (BBO — Belasting op Bedrijfsomzetten) applies to rental services rendered by entrepreneurs. Income tax on rental income applies at rates of 12.5%–47.5% (calculated on 65% of gross rental income after allowable deductions).
Zoning Restrictions
Unknown. No publicly available island-wide STR zoning ordinance identified; local municipal/district rules may apply.
Minimum Stay
Unknown. No statutory minimum stay requirement identified for Sint Maarten STRs.
Density Rules
Unknown. No density or quota restrictions on STRs identified in current Sint Maarten legislation.
Insurance Required
Unknown. No explicit insurance mandate for STR operators identified in current Sint Maarten regulations.
Platform Obligations
Unknown. No platform-specific reporting or collection obligations identified in current Sint Maarten legislation.
Compliance Notes
Page exists; detailed research pending.
Effective Date
Sint Maarten's tax system is inherited from the former Netherlands Antilles framework, in force since Sint Maarten became a constituent country on October 10, 2010. Business licensing via DEL is an ongoing requirement.
Penalties
Non-compliance with licensing and tax obligations can result in significant penalties. Specific fine schedules not publicly detailed; property owners face legal and financial consequences for operating without a licence or failing to remit Room Tax.
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in St. Maarten?

Yes, Airbnb and short-term rentals are legal in St. Maarten with proper registration and permits. Page exists; detailed research pending.

Do you need a permit for Airbnb in St. Maarten?

Yes. St. Maarten requires the following for short-term rental operation: Yes. A business licence is required from the Department of Economic Licenses (DEL). Applications can be submitted via the DEL online e-government portal or in person at the Government Administration Building..

What taxes apply to short-term rentals in St. Maarten?

Short-term rental hosts in St. Maarten are subject to the following tax obligations: 5% Room Tax (logeergastenbelasting) levied on non-resident guests staying at hotels, guesthouses, vacation villas, and condos. Additionally, a 5% Turnover Tax (BBO — Belasting op Bedrijfsomzetten) applies to rental services rendered by entrepreneurs. Income tax on rental income applies at rates of 1.

What are the penalties for illegal Airbnb hosting in St. Maarten?

Hosts who operate without proper permits in St. Maarten may face enforcement. Non-compliance with licensing and tax obligations can result in significant penalties. Specific fine schedules not publicly detailed; property owners face legal and financial consequences for operating without a licence or failing to remit Room Tax..

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