Esheria Regulatory Atlas

Tax law in Maldives

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

240 matching statutes

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/G30 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This amendment changes GST price-display and record-keeping rules.

  Act or statute Open & Chat

• Maldives

  ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 9 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling sets the accounting period for a person as 1 January to 31 December, with special end dates for businesses that start or stop during a tax year.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 13 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  The amendment says the value of goods or services supplied to related parties, or used for the supplier’s own consumption, must be set at an amount equal to the open market value plus the tax charged.

  Act or statute Open & Chat

• Maldives

  ރެމިޓެންސް ޓެކްސް: ދިވެހިރާއްޖެއިން ބޭރުން ނަގުދު ފައިސާ ނެގުމުގެ މުޢާމަލާތްތަކުން ރެމިޓެންސް ޓެކްސް ނެގުން

  1 provisions

  This ruling says remittance tax applies to certain cash withdrawals abroad from Maldives bank accounts by foreigners employed in the Maldives, and banks must collect the tax once the collection mechanism is in place.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 24 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This amendment adds a definition of “other such products” for GST purposes.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާން އިޞްލާޙުކުރުން

  1 provisions

  A registered person who amends a GST return must file the amendment in writing with MIRA within 12 months, and include an explanation and supporting documents. If the amended return lowers the tax liability, MIRA reviews it before acceptance; if the liability is the same or higher, it is accepted without review.

  Act or statute Open & Chat

• Maldives

  ގްރީން ޓެކްސް: ގްރީން ޓެކްސް ގަވާއިދަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This amendment changes Green Tax rules for tourist resorts, hotels, vessels, and guesthouses, including registration, tax calculation, monthly returns, payment, and reporting to MIRA.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ސަރުކާރުގެ ބޯހިޔާވަހިކަމުގެ މަޝްރޫޢުތަކުގެ ޢިމާރާތްކުރުމުގެ މަސައްކަތް ރަޖިސްޓަރީކުރުން

  1 provisions

  For qualifying government social housing projects, the Government authority or contractor must notify MIRA before work starts, and the construction work must be separately registered for GST within 30 days. The registered work is GST-exempt, but input tax cannot be claimed on related purchases.

  Act or statute Open & Chat

• Maldives

  ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 8 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling changes how a business profit tax exemption and certain lease payments are treated, and it requires written approval from the Commissioner General for one form of reapplication.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/G23 އަށް 5 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling amends GST ruling TR-2015/G23 and states that paragraph 15(f) applies to a registered person with annual turnover below MVR 5 million on 1 January 2020.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ޤާނޫނާއި ގަވާއިދަށް ޢަމަލުނުކޮށްފިނަމަ ކުރެވޭ ޖޫރިމަނާ

  1 provisions

  Act or statute Open & Chat

• Maldives

  ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/B43 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  A non-resident ship or aircraft operator may apply to MIRA for the section 16 exemption by submitting the MIRA 307 form and the required information and documents.

  Act or statute Open & Chat

• Maldives

  ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2018/B64 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling amends an earlier tax ruling, limits interest deductibility above 30% of adjusted profit/loss for persons, and requires lessees to use the IFRS 16 test to classify leases.

  Act or statute Open & Chat

• Maldives

  ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 6 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling sets how certain taxes may be paid or converted between USD and Rufiyaa, and how foreign-currency withholding tax amounts must be converted.

  Act or statute Open & Chat

• Maldives

  ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: މީރާއިން ޤަބޫލުކުރާ ބޭންކުތަކާއި މާލީ އިދާރާތައް

  1 provisions

  This ruling explains which banks and financial institutions are treated as approved for business profit tax purposes, and sets the process for adding more names to the approved list.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 19 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling changes GST timing and refund handling rules for certain payments and deposits.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 22 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling changes GST Regulation section 54 so that, where subsection (d) applies, subsection (a) applies for no more than 168 hours.

  Act or statute Open & Chat

• Maldives

  އާމްދަނީން ނަގާ ޓެކްސް: ޑޮނޭޝަންގެ ގޮތުގައި ދޭ ފައިސާ އުނިކުރުން

  1 provisions

  Only money donations can be deducted from taxable income, and only if they are made to a State institution or an approved charitable organization.

  Act or statute Open & Chat

• Maldives

  ވިތުހޯލްޑިންގ ޓެކްސް ދައްކަންޖެހޭ ބާވަތުގެ ޕޭމަންޓް ދައްކާ ތާރީޚު ކަނޑައެޅުން

  1 provisions

  For withholding-tax payments covered by section 6, this ruling says the payment is treated as made on a specific date depending on how it is paid.

  Act or statute Open & Chat

• Maldives

  މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 17 ވަނަ އިޞްލާޙު ގެނައުން

  1 provisions

  This ruling repeals section 109(e) of the Goods and Services Tax Regulation and takes effect on its date of issue.

  Act or statute Open & Chat