Income Tax

Income Tax Guide: Permanent Establishments | MIRA I857
Requirement to file interim return (MIRA 603) and make payment for the tax year 2025 | MIRA I855
Income Tax Guide: Director’s Current Account Debit Balances | MIRA I856
Income tax return filing requirements for tax year 2025 | MIRA I844
Fact Sheet - Income Tax Currency Rules: Fifth Amendment to the Income Tax Regulation | MIRA FS003
Requirement to file interim return (MIRA 603) and make payment for the tax year 2024 | MIRA I855
Guide to Limitations on Interest Deductions | MIRA M854
Guide to Non-resident Withholding Tax (NWT) | MIRA I838
Guide to Employee Withholding Tax | MIRA I850
Income Tax Khulaasaa Guide | MIRA I837
Income Tax Guide: Employee or Independent Contractor? | MIRA I839
Income Tax Guide: Non-monetary Benefits Provided to Employees | MIRA I840
Transfer Pricing: Application of the arm’s length principle | MIRA I842
Transfer Pricing: Documentation guidelines | MIRA I843
Income Tax Guide: Non-resident International Airlines and Shipping Operators | MIRA I848
Income Tax registration requirements | MIRA I845
Guide to Advance Pricing Arrangements (APA) | MIRA I849
©   Maldives Inland Revenue Authority