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Central Committee meeting of Parliament regarding draft National Ordinance on Tax Reform, Phase I

PHILIPSBURG:--- The House of Parliament will sit in a Central Committee meeting on February 13, 2026.

The Central Committee meeting is scheduled for Friday at 13.00 hrs. in the Legislative Hall at Wilhelminastraat #1 in Philipsburg. The Minister of Finance will be in attendance.

The agenda point is:
Ontwerplandsverordening houdende de intrekking van enkele landsverordeningen op het terrein van de belastingen, die in onbruik zijn geraakt (Landsverordening belastinghervorming, fase I) (Zittingsjaar 2025-2026-186) (IS/225/2025-2026 dated October 24, 2025)

Draft National Ordinance repealing certain national ordinances in the field of taxation that have fallen into disuse (National Ordinance on Tax Reform, Phase I) (Parliamentary Year 2025-2026-186) (IS/225/2025-2026 dated October 24, 2025)

Members of the public are invited to the House of Parliament to attend parliamentary deliberations.

All persons visiting the House of Parliament must adhere to the house rules.

The House of Parliament is located across from the Court House in Philipsburg.

The parliamentary sessions will be carried live on Soualiga Headlines, via SXM GOV radio FM 107.9, via Pearl Radio FM 98.1, the audio via the internet www.sxmparliament.org, www.pearlfmradio.sx and www.youtube.com/c/SintMaartenParliament


Minister of Finance Officially Launches Transformation Tax Administration Program

marinkataxlaunch12022026PHILIPSBURG:---The Minister of Finance has officially launched the Transformation Tax Administration (TTA) Program, on Wednesday, February 11, 2026, calling it “a decisive and necessary step toward modernizing our systems, strengthening public trust, and safeguarding Sint Maarten’s financial future.” The program forms part of the Country Packages for Sint Maarten, with the Netherlands represented by TWO (Temporary Work Organization) as a key partner in achieving the reform objectives. The Transformation Tax Administration Program is being funded through the Country Packages framework.

“This transformation is not optional—it is essential,” the Minister stated during the internal launch session held with the full staff of the Tax Administration. “A modern, effective tax administration is the backbone of a financially healthy country. Through this program, we are investing in integrity, efficiency, and service.”

Although officially launched this week, the TTA Program has been underway since 2021. Initial efforts focused on preparatory work, operational stabilization, early improvement initiatives, and the sourcing of a new integrated IT system. In mid-2024, new program management was appointed to strengthen governance and accelerate progress. Since then, the initiative has undergone an intensive planning and structuring phase, including scope clarification, realistic timeline development, strengthened governance arrangements, and the securing of financing. “We have taken the time to build a solid foundation,” the Minister explained. “We now have a clear roadmap, approved direction, secured funding, and strengthened oversight. This gives us the confidence to formally move into full implementation.”

 The official launch was an internal event exclusively for Tax administration employees, underscoring the Government’s commitment to inclusive and transparent reform. During the session, Program Manager Candia Joseph and ICT Project Manager Judith Goudberg presented the detailed structure of the transformation program, outlining both the organizational and ICT components and the expected benefits for daily operations and taxpayer service.

The TTA Program is built around two integrated pillars. The Organizational Transformation focused on strengthening governance, culture, service delivery, workforce capacity, leadership, and operational processes. The ICT Transformation aims to replace the current fragmented IT landscape with a modern, integrated tax system and taxpayer portal, enabling real-time data sharing, streamlined workflows, improved reporting, reduced manual tasks, and enhanced taxpayer service. While progress continues toward full IT replacement, interim improvements—referred to as IST+ initiatives—are being implemented to deliver practical short-term benefits in efficiency and service.

Staff were actively engaged throughout the session, interacting digitally and providing input on key questions related to the transformation. This interactive format allowed employees to share perspectives, raise concerns, ask questions, and contribute ideas in real time.

Secretary General of the Ministry of Finance, Roxanne Howell, also addressed staff, noting that the Caribbean Regional Technical Assistance Centre (CARTAC) will support the transformation program by providing specialized tax expertise and regional experience in implementing reform initiatives within tax administrations. She indicated that CARTAC’s first mission will be an assessment visit to determine how best to support the initiative.

The Minister also confirmed that strengthening leadership remains a priority. The recruitment process for a new Head of the Tax Administration is currently ongoing, reflecting the Government’s commitment to stable leadership and clear direction. Additionally, the government is examining options to consolidate the Tax Administration's departments, such as the Inspectorate and the Receiver’s Office, in a single location to improve collaboration and operational efficiency.

Both the Minister and the Secretary General closed the session by encouraging all employees to use the transformation as an opportunity to shape the future of the Tax Administration. “The engagement of our staff is critical,” the Secretary General emphasized. “This is your moment,” the Minister told staff. “Your voice matters in shaping the future of this institution. We want you to engage, to contribute, and to help build a Tax Administration that we can all be proud of.”

“This is about ensuring fair taxation, stronger public finances, and long-term sustainability for Sint Maarten,” the Minister concluded. “We are making a necessary investment in the future of our country.”

Kadaster St. Maarten and Kadaster Netherlands & BES advance regional cooperation with Letter of Intent for Caribbean Cadaster Association.

kadasterloisigning12022026PHILIPSBURG:--- St. Maarten and Kadaster Netherlands, also representing the BES Islands Bonaire, Sint Eustatius and Saba, have taken another step toward strengthening regional cooperation in land administration and geospatial development with the signing of a Letter of Intent (LOI) in Philipsburg.
The agreement, signed by Kadaster St. Maarten Managing Director Benjamin Ortega and Cora Smelik, Member of the Executive Board of the Netherlands’ Cadastre, Land Registry and Mapping Agency (Kadaster Netherlands), reinforces the commitment to further investigate while executing various collaborative actions toward the establishment of the Caribbean Cadaster Association (CCA).
The intended establishment of the CCA is understood to be a structured regional network to strengthen collaboration among Caribbean land registry and cadastral institutions. Through this partnership, participating territories seek to modernise land administration, support legal and policy development, improve geospatial data interoperability, and strengthen professional training and institutional capacity. The initiative also advances sustainable development, economic resilience, and responsible land management.
The LOI signing builds on momentum from November 28, 2025, when a Memorandum of Understanding (MOU) was tabled at the Geospatial Knowledge Infrastructure (GKI) Caribbean Summit, hosted in St. Maarten. That agreement brought together the cadastral authorities of St. Maarten, Aruba, Bonaire, St. Eustatius, and Saba, Antigua and Barbuda, alongside Kadaster Netherlands, to formally launch the initiative to establish the CCA as a platform for cooperation, innovation, and professional advancement in cadastral and geospatial management.
As Kadaster St. Maarten introduced this initiative, St. Maarten was selected as the inaugural Chair, leading the investigation and the next steps toward transitioning the CCA from a collaborative network to a formally incorporated regional association.
The recently signed LOI further reinforces the shared commitment among participating institutions by outlining voluntary cooperation, knowledge exchange, training support, and continued institutional dialogue. While maintaining flexibility for each participating territory, the agreement enables partners to develop the CCA in a phased, collaborative manner, ensuring cooperation reflects both regional priorities and national capacities.
Highlighting the importance of professional collaboration, Smelik said the value of knowledge exchange across institutions and jurisdictions, “Knowledge exchange between professional organisations is crucial. This also applies to our field of land administration and geoinformation. We look forward to contributing to knowledge development in the Caribbean region, together with our colleagues on Saba, St. Eustatius, and Bonaire, and to learning a great deal from professionals in the region. I congratulate the Kadaster of St. Maarten, and Mr. Benjamin Ortega in particular, on this important initiative and look forward to concrete results.”
Smelik brings extensive experience in international cooperation, spatial policy, and public sector leadership. In addition to serving on the Executive Board of Kadaster Netherlands, she is a former diplomat and a former Regional Minister for the Province of Flevoland. She also serves as a board member of EuroGeographics and the National Benchmark Association, organisations that focus on strengthening cooperation and knowledge sharing among mapping, cadastral, and land registry authorities across Europe.
Ortega underscored the strategic importance of regional alignment as cadastral services continue to evolve through digital transformation. “Digital transformation in land governance cannot happen in isolation. As Kadaster advances toward smarter systems, modern tools, and higher service standards, regional collaboration remains a critical foundation. The intended CCA creates a structured environment for aligning standards, sharing expertise, and collectively building capacity. By working together, we strengthen not only our institutions, but the resilience, transparency, and economic stability of the region.” Ortega further highlighted that more Caribbean Countries are scheduled to participate in similar signings of LOIs within the near future, and this will be communicated to the greater public accordingly.
Also present at the signing were Jonathon Charles, Operations Manager, and Austin Philips, Front Office Manager, who are both mortgage Custodians of Kadaster St. Maarten; Mathilde Molendijk, Program Manager Caribbean Netherlands at Kadaster Netherlands, who oversees Kadaster operations on Sint Eustatius, Saba, and Bonaire and has extensive experience in international GIS education and land administration initiatives.
With the guiding principles of the CCA and the LOI reinforcing active engagement, Kadaster St. Maarten continues to play a leading role in advancing regional collaboration and modernising land governance for the benefit of current and future generations.

Minister of Finance, Ms. Marinka Gumbs Pushes to Abolish Inheritance and Land taxes.

marinka15122025PHILIPSBURG:--- The proposed law to abolish both the Inheritance Tax (Successiebelasting) and the Land Tax (grondbelasting) has been approved by the Council of Ministers. The Minister of Finance, Hon. Marinka J. Gumbs, now looks forward to appearing before Parliament on Friday, February 13, 2026, to commence deliberations and advance the approval process.
Both laws have been on the books for decades; however, they were never enforced.
“What use is there in having laws that we have not enforced on the books?” the Minister asked rhetorically. The land tax levies an annual tax on the value of both unimproved and improved land with a structure. The tax rate is 0.3% of the property's value and is charged to the owner. Technically, this would affect all succession land on the island.
Obviously, nobody wants this tax,” the Minister noted. Abolishing it, however, would not affect other taxes which are associated with real estate transactions, such as the Transfer Tax (Overdrachtsbelasting), a one-time tax of 4% levied on the transfer of real estate upon purchase, or the Long-Lease Land Fees charged if a property is on government-leased land.
With regard to Inheritance Tax, which is intended to be levied on assets and money inherited from a deceased individual, the practice has not been to enforce it. Formally abolishing it would remove any doubts about Sint Maarten’s position as a favorable location for estate planning and wealth transfer, in particular with respect to real estate, since there will be no inheritance tax on property passed down to heirs.
Minister Marinka Gumbs reaffirmed her commitment to seeing this reform through and expressed her anticipation that Parliament will move toward the abolition of both the Inheritance Tax and the Land Tax in the public interest.

Minister Gumbs Submits Draft 2026 Budget to CFT and Sets Clear Path Forward For 2027 Budget.

marinka12022026PHILIPSBURG:--- The Minister of Finance, Marinka J. Gumbs, has taken decisive steps to ensure the orderly handling of Sint Maarten’s public finances by outlining a clear and realistic path forward for the national budgets for 2026 and 2027.

Following approval by the Council of Ministers on February 10, 2026, the draft 2026 National Budget has been submitted to the Board of Financial Supervision Curaçao and Sint Maarten (CFT) for advice, in accordance with Article 11 of the Kingdom Act on Financial Supervision of Curaçao and Sint Maarten. This submission marks an important step in advancing the 2026 budget.

Regarding the 2026 budget, the Minister acknowledged that it must be submitted to Parliament by September of the preceding year. This timeline was not achieved due to technical delays related to the 2025 budget. 

In reassessing the current circumstances, whilst taking the broader budgetary process into context, the Minister confirmed that the Government will not proceed with an amendment to the 2025 budget. As the 2025 fiscal year has already concluded, proceeding with such an amendment at this stage would not improve fiscal management and would instead further delay progress on the 2026 and 2027 budgets, keeping us trapped in the cycle of annual late budget processes we are trying to break. The Minister emphasized that this decision reflects a conscious and strategic choice to halt compounding delays and to focus Government capacity on advancing the upcoming budgets.

In response, the Minister has implemented an adjusted and realistic planning framework, aligned with the decision of the Kingdom Council of Ministers of January 30, 2026, which called on the Government “to do everything possible to establish the budget as quickly as possible and, where possible, to make up for lost time in relation to the submitted schedule by examining whether certain process steps can be combined or shortened.”

The Government is therefore working toward the submission of the draft 2026 budget to Parliament by May 2026.

At the same time, the Minister emphasized that corrective measures for the 2026 budget are being coupled with early and proactive preparation for the 2027 budget cycle. As part of this forward-looking approach, a meeting will be held on February 12, 2026, bringing together the Council of Ministers and other key financial stakeholders, such as the respective Secretaries General, Financial Controllers, and the Chiefs of Staff, to begin deliberations aimed at establishing the policy priorities for the 2027 budget. The Cft Secretariat will also be in attendance at this meeting, which will allow them to observe firsthand the Government’s commitment to achieving a timely budget for 2027.

By initiating these discussions well in advance, the Minister aims to ensure that the 2027 budget process proceeds in a timely and disciplined manner.

Minister Gumbs reaffirmed her commitment to transparency, fiscal responsibility, and sound public financial management. She underscored that by taking decisive corrective action, making clear strategic choices, and initiating early preparations for future budgets, the Government is working to rebuild discipline, stability, and confidence in Sint Maarten’s budgetary process. The Minister of Finance, Ms. Gumbs, will continue to keep the public informed as the budget process progresses.


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