AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

Maldives

The Maldives introduced personal income tax in 2020 (above a threshold). Tourism is the major tax base.

Personal income tax

0–15%
Top marginal rate / range

Corporate tax

15%
Standard rate

VAT / Sales tax

GST 8% (16% tourism)
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • PITIntroduced 2020
  • TourismHigher GST
Official Tax Authority Maldives Inland Revenue Authority
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Maldives's official tax authority (linked above) or a qualified tax professional before making any decision.