Suriname

Suriname levies a general annual net wealth tax ("Vermogensbelasting") on residents' zuiver vermogen (net worth = total assets minus debts; Art. 3 and 8), at a flat 3% of the taxable sum (Art. 14(1)), after an exemption of SRD 100,000 for unmarried taxpayers / SRD 120,000 for married taxpayers (Art. 14(2)). Tax year is the calendar year (Art. 15). Non-residents are taxed only narrowly, on Suriname-situated real estate and permanent-establishment assets (Art. 2, 10). Originally enacted 1944 (G.B. 1944 no.185), consolidated text 1960 no.85, last amended by S.B. 2002 no.107. Confirmed still actively administered: the tax authority's own site hosts a live 'Vermogensbelasting 2025' declaration form (aangiftebiljet), and Surinamese business associations were publicly lobbying in 2025 to raise the exemption thresholds (unchanged since the 1980s) — both corroborate the law remains in force and collected, not dormant. Source PDF is image-based and did not parse via automated text extraction; the rate/threshold above were confirmed by direct high-fidelity reading of the document (Article 14, chapter 'TARIEF') — an independent verifier should open the PDF and check Art. 14 directly.