Pitcairn Islands vs Maldives — Tax System Comparison
⚖️ 🇵🇳 Pitcairn Islands vs 🇲🇻 Maldives
|
🇵🇳 Pitcairn Islands |
🇲🇻 Maldives |
| Tax System |
No Income Tax
|
Worldwide
|
| Tax Authority |
Island Council |
Maldives Inland Revenue Authority (MIRA) |
| Authority Website |
— |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇵🇳 Pitcairn Islands |
🇲🇻 Maldives |
| Top Personal Income Tax |
—
|
15.00%
|
| Effective Top PIT Rate |
—
|
15.00%
|
| Corporate Tax Rate |
—
|
15.00%
|
| VAT / GST |
—
|
8.00% (GST)
|
| Tax System |
No Income Tax |
Worldwide |
| Tax Treaties |
0 |
5 |
💰 INCOME TAX RATES
| Rate | Pitcairn Islands | Maldives |
|---|
| Top PIT Rate |
—
|
15.00%
|
| Effective Top PIT |
—
|
15.00%
|
| Capital Gains Tax |
—
|
0.00%
|
| CG Notes |
— |
No specific capital gains tax. |
| SS Employee |
— |
7.00% |
| SS Employer |
— |
7.00% |
🏦 WITHHOLDING RATES
| Type | Pitcairn Islands | Maldives |
|---|
| Dividend WHT |
—
|
10.00%
|
| Interest WHT |
—
|
10.00%
|
| Royalty WHT |
—
|
10.00%
|
📋 OTHER TAXES
| Tax | Pitcairn Islands | Maldives |
|---|
| Corporate Tax |
—
|
15.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Pitcairn Islands | Maldives |
|---|
| Personal Income Tax | No | Yes |
| Capital Gains Tax | Yes | No |
| Corporate Tax | No | Yes |
| VAT / GST | No | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | No |
| Territorial Exemption | Yes | No |
🌟 SPECIAL REGIMES
| Regime | Pitcairn Islands | Maldives |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
No |
📅 RESIDENCY & FILING
| Detail | Pitcairn Islands | Maldives |
|---|
| Residency Threshold |
— |
183 days |
| Residency Rules |
— |
Resident if present 183+ days or has permanent place of abode in Maldives. |
| Filing Deadline |
— |
June 30 |
| Auto Extension |
No |
No |