Add or remove BTW
Invoice with several lines or rates
BTW is added up per rate over the lines, the way it appears on an invoice.
| Price per item (SRD) | Quantity | BTW rate | Price includes BTW |
|---|
Do I have to charge BTW?
A business must register for BTW when its turnover in a calendar year is more than SRD 1,000,000.
Late BTW return: what is the fine?
The return and payment are due before the 16th of the next month. Fines follow S.B. 2025 no. 140.
Which BTW rate applies?
| 10% | The general rate for goods and services. |
| 5% | Among others water, electricity, cooking gas and domestic goods transport (full list: annex 4 of the BTW law). |
| 25% | Certain luxury goods, among others heavy or expensive motor vehicles, speedboats, weapons and ammunition, and fireworks (full list: annex 3 and its specification). |
| 0% | Exports and the goods and services in annex 1. |
| Exempt | For example medical care, financial services and domestic passenger transport (annex 2). No BTW is charged and no BTW can be reclaimed. |
Official texts: BTW law 2022 · amendment Dec 2022 · amendment Sep 2023 · annex 3 specification · annex 2 specification · check if a business is BTW-registered
We do not list exact engine-size or price limits for the 25% rate, because annex 3 was changed in 2022 and again in 2023. Check the official annex.
Sources
- Wet BTW 2022 art. 4, 13, 21, 28, 30; Brochure BTW-wetgeving 2025 ↗ · checked 2026-09-27
- S.B. 2025 no. 140 (Beschikking boetebeleid verzuimboeten, 13 nov 2025) ↗ · checked 2026-09-27
These tools follow the official rules as published. They are a guide, not tax or legal advice. Rules are checked daily against the official sources; when a rule changes we update it after verifying the official text.
Frequently Asked Questions
What is the BTW rate in Suriname?
The general rate is 10% on goods and services. There is a 5% rate (among others water, electricity, cooking gas and domestic goods transport), a 25% rate for certain luxury goods and a 0% rate for exports and annex 1.
When must a business register for BTW?
When its turnover in a calendar year is more than SRD 1,000,000 (Wet BTW art. 21). Below that, registration is not required.
When is the BTW return due?
Every month, before the 16th day of the following month. Payment is due on the same date (Wet BTW art. 13).
What happens if I file late?
From 2026 the fine for filing late is SRD 2,500, SRD 5,000, SRD 7,500 or SRD 10,000, depending on how many months late the return is. Paying late costs 50% of the unpaid BTW, up to SRD 10,000 (S.B. 2025 no. 140).
How do I calculate BTW backwards from a price including BTW?
Divide the price by 1.10 for the 10% rate (1.05 for 5%, 1.25 for 25%). The difference is the BTW. The calculator does this for you when you choose 'incl. BTW'.