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. From 1 January 2013 to 31 October 2014, the GST rate on tourism sector was at 8%, and tourism sector GST rate has increased to 12% from 1 November 2014 onwards.

Taxpayer Lookup

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Forms

  • 29 Dec 14 : MIRA 205 GST Return - General GST (Dhivehi)(6%)(Version 14.1) - Fillable
  • 29 Dec 14 : MIRA 205 GST Return - General GST (English)(6%)(Version 14.1) - Fillable
  • 09 Dec 14 : MIRA 205 GST Return - General GST (English)(Version 14.1)
  • 09 Dec 14 : MIRA 205 GST Return - General GST (Dhivehi)(Version 14.1)
  • 01 Dec 14 : Input Tax Statement (Version 14.1) (Dhivehi)
  • 01 Dec 14 : Input Tax Statement (Version 14.1) (English)
  • 01 Dec 14 : MIRA 206 GST Return - Tourism GST (Dhivehi)(12%)(Version 14.1) - Fillable
  • 01 Dec 14 : MIRA 206 GST Return - Tourism GST (English)(12%)(Version 14.1) - Fillable
  • 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)
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    Guides

  • 14 Jan 15 : Version 14.1 Instructions on Completing the Statement of Input Tax (Dhivehi)
  • 14 Jan 15 : Version 14.1 Instructions on Completing the Statement of Input Tax (English)
  • 31 Dec 14 : Guide to the Third Amendment to the GST Act
  • 10 Dec 14 : MIRA 205 Version 14.1 Instructions on Completing the GST Return (Dhivehi)
  • 10 Dec 14 : MIRA 205 Version 14.1 Instructions on Completing the GST Return (English)
  • 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
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    GST Fine Calculator

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