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Companies and other business entities
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Taxation of Non-residents
Overview
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Non-resident Shipping and Aircraft Operators
Overview
The Section 12(k) Exemption
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Charitable Organizations
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Apply for Commissioner General's Approval
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Employee Withholding Tax (EWT)
Registering employees
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Legislation
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Laws
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Maldives Tourism Act
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Country-by-Country Reporting Regulation
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Policies
General Enforcement Policy 2022
Fine Relief Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
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Enforcement Policy (Consolidated) [Repealed]
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Archives
Tax Administration Act
Tax Administration Regulation
Income Tax Act
Income Tax Regulation
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Goods and Service Tax Regulation
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Airport Taxes and Fees Act
Airport Taxes and Fees Regulation
Special Economic Zones Act
Country-by-Country Reporting Regulation
Online Filing and Payment Regulation
Tourism Goods and Service Tax Act
Tourism Goods and Services Tax Regulation
Tax Agent Regulation
General Enforcement Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Business Profit Tax Regulation
Remittance Tax Regulation
Airport Service Charge Act
Enforcement Policy [Repealed]
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Legislation
/
Laws
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Special Economic Zones Act
Special Economic Zones Act
Special Economic Zones Act (Consolidated)
Number:
24/2014
Issued:
1 September 2014
READ
First amendment to the Special Economic Zones Act
Number:
18/2025
Issued:
10 November 2025
READ
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