Dutch-side room tax: 5% (logeergastenbelasting)
A villa on the Dutch side (Sint Maarten) carries a 5 percent room tax on non-resident guests, the logeergastenbelasting, collected by the manager and remitted to the government. A 5 percent turnover tax (BBO/TOT) can also apply to the accommodation service depending on how the villa is operated. On a $40,000 Dutch-side headline, the room-tax line is $2,000. Confirm whether the turnover tax is layered on top before you sign.
French side: no VAT, TGCA turnover tax instead
The Collectivite de Saint-Martin sits outside the French VAT system; there is no 20 percent TVA on a French-side villa. The relevant levy is the TGCA, a turnover tax on tourist accommodation services, lighter than a mainland VAT. A separate leasehold duty applies to owners on longer-term lets, which does not touch a weekly renter. The practical takeaway: a French-side villa often carries a lighter government overhead than the Dutch side, which is part of why Terres Basses commands the trophy rates without a VAT line dragging the total.
Service charge: 0 to 10% (operator-dependent)
The St. Martin market splits on this line. The trophy Terres Basses managers and the larger agencies (WIMCO, Pierres Caraibes) typically fold a concierge fee into an all-in rate or run a 5 to 10 percent management line. Direct managers often run zero and bill concierge time as used. Verify the line on the contract, and confirm whether the chef and pre-stock are billed through the manager or arranged separately.
Staff: cook or housekeeper included on roughly two-thirds of editorial-list villas
The standard St. Martin luxury villa includes daily housekeeping and pool and garden maintenance in the headline. Roughly two-thirds of the editorial-list Terres Basses and Grand Case inventory also includes a daytime cook or housekeeper who handles breakfast. The trophy Baie Longue and Plum Bay estates also include a butler, a concierge, and gated security. The remaining inventory uses a housekeeper-only model with a chef-on-call. Verify the bench in writing.
Evening chef: $400 to $900 per service plus food at cost
An independent evening chef runs $400 to $900 per service plus food at cost for ten. St. Martin is the culinary capital of the eastern Caribbean, and the bench is deep, with alumni of the Grand Case rooms (Le Pressoir, La Villa) and the resort kitchens. Food cost lands at $70 to $150 per person depending on protein (local snapper, mahi, lobster, French imports flown in) and the wine, which is duty-light and unusually well-priced for the Caribbean. The Christmas lead time runs six to ten weeks.
Restaurant nights: $80 to $220 per head
Grand Case is the reason food-minded renters choose St. Martin. Le Pressoir and La Villa, the village rooms, run $90 to $160 per head before wine. Le Tastevin runs $100 to $170. The lolos, the open-air grills along the Grand Case waterfront, run $30 to $60 a head and are the best-value Caribbean meal in the region. On the Dutch side, the Maho and Simpson Bay rooms run $80 to $140. A family of eight at Le Pressoir with French wine lands between $1,600 and $2,400.
Boat charter and the day-island runs: $1,000 to $6,000 per day
St. Martin sits at the hub of the day-island runs. A catamaran or motor yacht for a day to Anguilla’s beaches or to Tintamarre and Pinel runs $1,000 to $2,400 plus fuel and a tip. A 50 to 60-foot yacht for a St Barts lunch day runs $3,200 to $4,800. A larger crewed yacht for a Prickly Pear and Anguilla day with lunch runs $4,000 to $6,000 plus fuel. The St Barts ferry from Oyster Pond is the budget alternative for a day on the neighboring island.
SUV rental: $60 to $140 per day
An SUV rental runs $60 to $140 per day during high season. St. Martin is a right-hand-drive market with relaxed rules, and the island is small enough to cross in 45 minutes. Self-drive works well for a French-side villa, where the restaurants are spread across Grand Case, Marigot, and Orient Bay. Many groups run a villa driver instead for the Friday-night Grand Case crush and the airport runs. A second SUV for the week runs $350 to $850.
SXM transfers: $40 to $140 each way
Princess Juliana International (SXM) on the Dutch side is the gateway, the famous Maho Beach approach. A private SUV from SXM to Terres Basses runs $70 to $140 each way, 25 to 40 minutes through the open border. SXM to Grand Case runs $80 to $150 (30 to 45 minutes). SXM to the Dutch pockets of Cupecoy and Dawn Beach runs $40 to $90 (10 to 25 minutes). Guests connecting to St Barts use the ferry or a light aircraft. Most luxury villas include the arrival transfer.
Gratuities: $100 to $250 per staff member per week
St. Martin villa staff are paid through the manager. A cash gratuity on departure of $100 to $250 per staff member per week is the practice at this tier. For a four-staff villa on a seven-night stay (two housekeepers, cook, gardener), plan for $500 to $900 in cash gratuities. USD and euro are both accepted. The chef and the boat crew are tipped separately at 15 to 20 percent.