Resources & Insights

Husham Abdul Shakoor, FCCA · 2 Nov 2026 · 4 min read

Bill to repeal Maldives GST on overseas tour operators: what it does and what to do now

A Government bill would end Maldives GST on overseas tour operators, OTAs and bed banks and refund GST collected since 1 October 2026. Not law yet.

Read article

Husham Abdul Shakoor, FCCA · 23 Sep 2026 · 1 min read

GST Maldive 2026: guida per tour operator e agenzie

Dal 1° ottobre 2026 un tour operator o un'agenzia senza sede fissa di attività alle Maldive che vende soggiorni, trasferimenti o escursioni nel Paese deve registrarsi alla MIRA e applicare la GST al 17%. Nessuna soglia di fatturato. Rivendita tassata sul margine, commissioni di agenzia per intero.

Read article

Husham Abdul Shakoor, FCCA · 22 Sep 2026 · 5 min read

"Fixed place of business": the test that decides whether the Maldives GST rules apply to you

The 32nd amendment defines fixed place of business for Maldives GST. A Maldives office may not take you outside the regime. The three-part test.

Read article

Husham Abdul Shakoor, FCCA · 22 Sep 2026 · 5 min read

What the new GST rules mean for Maldives package pricing and commission

Resorts and DMCs cannot net OTA commission off taxable consideration, or claim input tax on overseas booking costs. What to fix before 1 October 2026.

Read article

Husham Abdul Shakoor, FCCA · 22 Sep 2026 · 6 min read

Filing and paying Maldives GST from overseas

When your Maldives GST return is due, monthly or quarterly, paying in US dollars through MIRAconnect, and the records MIRA expects from overseas.

Read article

Husham Abdul Shakoor, FCCA · 22 Sep 2026 · 7 min read

How to calculate Maldives GST on inbound tourism products

Two formulas, not one: reselling a Maldives package is taxed on the margin, but booking fees are taxed in full. Worked examples using MIRA's figures.

Read article