Resources & Insights

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.

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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.

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Husham Abdul Shakoor, FCCA · 22 Sep 2026 · 5 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.

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Husham Abdul Shakoor, FCCA · 22 Sep 2026 · 6 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.

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

Maldives GST registration for foreign tour operators, travel agents and OTAs

How overseas tour operators and OTAs register for Maldives GST using form MIRA 120. No turnover threshold, the 30-day rule, and what MIRA issues you.

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