GST (Goods and Services Tax)

Goods and Services Tax (GST) is a tax charged on the value of goods and services supplied in the Maldives from 2 October 2011 onwards. GST is charged under the Goods and Services Tax Act (Law Number 10/2011).

The Act brings within its scope the current Tourism Goods and Services Tax (T-GST) regime. It makes a clear distinction between suppliers of tourism goods and services and suppliers of other (general) goods and services.

Registration is compulsory if the value of taxable supplies of a business exceed MVR 1 million per annum. However, importers of goods to the Maldives and suppliers of tourism goods and services are required to register even if the value of their supplies do not exceed the MVR 1 million threshold.

The Act imposes a GST at the rate of 3.5% from 2 October 2011 to 31 December 2011 and 6% from 1 January 2012 to 31 December 2012. The GST rate on tourism goods and services has increased to 8% from 1 January 2013 onwards.

Tax Payer Lookup

Please enter TIN




Forms

  • 14 Oct 14 : MIRA 206 GST Return - Tourism GST (Dhivehi)(12%)(Version 14.1)
  • 02 Oct 14 : MIRA 206 GST Return - Tourism GST (English)(12%)(Version 14.1)
  • 23 Dec 12 : MIRA 106 Deregistration (Dhivehi)
  • 23 Dec 12 : MIRA 106 Deregistration (English)
  • 03 Feb 13 : Statement of Input Tax (Version 12.2) (Dhivehi)
  • 30 Jan 13 : MIRA 206 GST Return - Tourism GST (Dhivehi) (GST 8%) (Version 12.2) - Fillable
  • 30 Jan 13 : MIRA 206 GST Return - Tourism GST (English) (GST 8%) (Version 12.2)- Fillable
  • 30 Jan 13 : MIRA 205 GST Return - General GST (Dhivehi) (GST 6%) (Version 12.2) - Fillable
  • 30 Jan 13 : MIRA 205 GST Return - General GST (English) (GST 6%) (Version 12.2) - Fillable
  • 13 Dec 12 : Statement of Input Tax (Version 12.2) (English)
  • View all

    Guides

  • 27 Oct 14 : MIRA 206 Version 14.1 Instructions on Completing the GST Return (Dhivehi)
  • 19 Oct 14 : MIRA 206 Version 14.1 Instructions on Completing the GST Return (English)
  • 24 Sep 14 : MIRA 207 Version 12.1 Instructions on Completing the Change of Taxable Period and Accounting Basis (English)
  • 21 Aug 14 : Guide to GST on Telecommunication and Courier Services
  • 16 Jul 14 : Guide to GST and Agency Relationships
  • 16 Jul 14 : MIRA 205 Version 12.2 Instructions on Completing the GST Return (Dhivehi)
  • 27 May 14 : MIRA 206 Version 12.2 Instructions on Completing the GST Return (English)
  • 07 Apr 13 : GST Registration Form Instructions (Dhivehi)
  • 07 Apr 13 : GST Registration Form Instructions (English)
  • 20 May 14 : MIRA 206 Version 12.2 Instructions on Completing the GST Return (Dhivehi)
  • View all

    GST Fine Calculator

    Taxable Period
    From
    To
    Due Date
    Amount of GST
     
    Return Filing Date
    Payment Date

    Days Due for Filing
    Days Due for Payment

    Fine for late filing (TAA 65(b)2)
    Fine for late filing (TAA 65(b)1)
    Fine for late payment (TAA 66 (b))
    Total Fine

    Amount of Tax
    Amount of Fine
    Total Due