Maldives

Southern Asia · MV · 1 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of living is in the Maldives (Section 79(kk)(1)(i) Income Tax Act)
• present in the Maldives or intending to be present for an aggregate of 183 days or more in any 12‑month period commencing or ending during a tax year (Section 79(kk)(1)(ii))
• employee or official of the Government of Maldives posted overseas during a tax year (Section 79(kk)(1)(iii))

Tax residency is purely residence-based: if you no longer have your permanent place of living in Maldives, are not a government employee posted abroad, and stay under the 183‑day / 12‑month threshold, you cease to be a tax resident without any tail rules or exit tax. The main practical difficulty is ensuring you clearly break your permanent place of living and day‑count ties for Maldivian purposes.

Source: Maldives Inland Revenue Authority (MIRA)

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.