Top income tax
15.0%
Worldwide system
Corporate tax
15.0%
GST
8.0%
standard rate
Tax residency
183 days
5 tax treaties
Maldives tax profile
Data year: 2025
- Tax system
- Worldwide Income tax introduced in 2020. Progressive PIT for individuals. CIT at 15% above MVR 500,000 threshold.
- Top PIT rate
- 15.0%
- Corporate tax rate
- 15.0%
- GST
- 8.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 7.0%
- Social security (employer)
- 7.0%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 5
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days or has permanent place of abode in Maldives.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- MIRA Maldives (accessed Mar 23, 2026)