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Maldives tax and business regulation: what changed, when it takes effect, and what to do.
Every change to Maldivian tax and business law that affects a filing, a deadline or a number, with its effective date and what it requires. Updated as changes are published, not rewritten.
Source for every row is the regulator's own notice or the Government Gazette. Where a row links to our guide, we have written it up. Where it says not yet covered, we have not, and we would rather say so than link you to someone else's summary.
2026
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MIRA Guide G859 — Inbound Tourism Products and Related Booking or Agency Services
17% on margin, grossed down by 1.17. No threshold. Time-of-supply test decides bookings already made.
- Effective
- Guide in force now; regime from 1 Oct 2026
- Affects
- Foreign tour operators, OTAs, bed banks
Not yet covered MIRA Guide G859 -
How to complete GST Registration — Overseas Suppliers form (MIRA-120)
- Effective
- Portal open now
- Affects
- Overseas suppliers
Not yet covered MIRA news -
Circular on registration of suppliers of inbound tourism products and related booking or agency services
- Effective
- Now
- Affects
- Overseas suppliers
To cover MIRA news -
Eighth Amendment to the Goods and Services Tax Act
Brings overseas suppliers of inbound tourism products into the tourism GST sector at 17% on margin, with no threshold.
- Effective
- Inbound tourism provisions 1 Oct 2026
- Affects
- Overseas suppliers of Maldives tourism
Not yet covered MIRA news -
Fourth Amendment to the Tax Administration Act
Late-payment fine doubled to 0.1% per day; MVR 50 per day for an unfiled return; fines capped at MVR 250,000. To be confirmed against the Act.
- Effective
- Check the Act
- Affects
- All taxpayers
To cover MIRA news -
Second Amendment to the Income Tax Act
- Effective
- Check the Act
- Affects
- All taxpayers
To cover MIRA news -
First Amendment to the Waste Management Act
- Effective
- Check the Act
- Affects
- Businesses paying waste fees
Not yet covered MIRA news -
Sixth Amendment to the Income Tax Regulation
- Effective
- Check the Regulation
- Affects
- All income taxpayers
Not yet covered MIRA news -
Guide to GST on Loyalty Schemes
- Effective
- Now
- Affects
- Retail, hospitality, any loyalty programme
Not yet covered MIRA news -
Circular on schedules to be submitted with income tax returns
- Effective
- Filing season
- Affects
- All income taxpayers
Not yet covered MIRA news -
MIRA-117 (Registration and Changes of Information) revised
- Effective
- Now
- Affects
- Anyone registering or updating details with MIRA
Not yet covered MIRA news
Standing deadlines
- GST return and payment
- 28th of the month following the taxable period
- Employee and non-resident withholding tax return
- 15th of the following month
- Green Tax return and payment
- 28th of the following month
- Airport Taxes and Fees return
- 28th of the following month
- Income tax interim payments
- 31 July and 31 January
- Income tax final return with audited accounts
- 30 June
MIRA monthly collections
As published by the Maldives Inland Revenue Authority. Context for anyone modelling revenue or sector activity.
| Month | Collected |
|---|---|
| August 2026 | MVR 2.42bn |
| July 2026 | MVR 3.41bn |
| June 2026 | MVR 2.92bn |
| May 2026 | MVR 2.05bn |
| April 2026 | MVR 2.63bn |
Resources
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