🇲🇻 Maldives MV / MDV #186

Nomad Score 48.0

Cities 17

Region South Asian Association for Regional Cooperation, Islands, Asia, Asia, Southern Asia, Developing Countries

Currency MVR

🇲🇻 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 Authority: Maldives Inland Revenue Authority (MIRA) (website)

🏠 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

🔗 RELATED

🧭 CONTINUE EXPLORING MALDIVES