Suriname levies sales tax on the rendering of services and supply of goods by entrepreneurs established in Suriname or on services rendered by entrepreneurs not established in Suriname to clients established or living in Suriname. Furthermore, import of goods in Suriname is taxable with sales tax. It is in principle a cumulative system. In general, the sales tax charged to an entrepreneur is not deductible. The only exception is the sales tax charged to manufacturers established in Suriname in certain situations.
Services are only taxable if the services are mentioned in the list of services in Enclosure 1 to the Sales Tax Law 1997.