⚖️ 🇲🇻 Maldives vs 🇰🇪 Kenya
📊 AT A GLANCE
| Metric | 🇲🇻 Maldives | 🇰🇪 Kenya |
|---|---|---|
| Top Personal Income Tax | 15.00% | 35.00% |
| Effective Top PIT Rate | 15.00% | 35.00% |
| Corporate Tax Rate | 15.00% | 30.00% |
| VAT / GST | 8.00% (GST) | 16.00% (VAT) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 5 | 15 |
💰 INCOME TAX RATES
| Rate | Maldives | Kenya |
|---|---|---|
| Top PIT Rate | 15.00% | 35.00% |
| Effective Top PIT | 15.00% | 35.00% |
| Capital Gains Tax | 0.00% | 15.00% |
| CG Notes | No specific capital gains tax. | Capital gains on transfer of property taxed at 15%. |
| SS Employee | 7.00% | 6.00% |
| SS Employer | 7.00% | 6.00% |
🏦 WITHHOLDING RATES
| Type | Maldives | Kenya |
|---|---|---|
| Dividend WHT | 10.00% | 15.00% |
| Interest WHT | 10.00% | 15.00% |
| Royalty WHT | 10.00% | 20.00% |
📋 OTHER TAXES
| Tax | Maldives | Kenya |
|---|---|---|
| Corporate Tax | 15.00% | 30.00% |
| Inheritance Tax | — | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Maldives | Kenya |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | No | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | Yes |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Maldives | Kenya |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
Active Special Tax Regimes
| Detail | Maldives | Kenya |
|---|---|---|
| Regime | Nairobi International Financial Centre — 15.00% flat |
📅 RESIDENCY & FILING
| Detail | Maldives | Kenya |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days or has permanent place of abode in Maldives. | Resident if has a permanent home in Kenya, or present in Kenya for 183+ days in a year, or present for an average of 122+ days over 3 consecutive years. |
| Filing Deadline | June 30 | June 30 |
| Auto Extension | No | No |
| Filing Notes | — | Annual income tax return due June 30 following the tax year. |