The Sint Maarten Tax Administration announced that provisional profit tax payments are due by March 31, 2026. This provisional payment allows businesses to meet part of their expected annual profit tax liability before the final assessment is completed, helping to spread cash flow requirements throughout the year. The notice outlines the methodology for calculating the provisional amount, which is generally based on the previous year’s tax liability or an estimate of current year earnings, whichever is higher. Taxpayers are instructed to submit the provisional payment through the online portal, with options for electronic funds transfer or credit card payment. The advisory emphasizes the importance of meeting the deadline to avoid interest charges and potential penalties for late payment. Additionally, it provides guidance on how to request an extension or adjust the provisional amount if there are significant changes in expected earnings, such as unexpected losses or new revenue streams. The Administration also reminds filers to retain all supporting documentation for at least five years in case of audits. By offering a clear framework for provisional payments, the Tax Administration aims to assist businesses in financial planning, ensure a steady revenue stream, and reduce the administrative burden associated with large, single‑time tax payments.