Maldives GST Return
Prepare, review, or classify transactions for a Maldives GST return for any client.
Key facts — Maldives, 2025
| Field | Value |
|---|---|
| Country | Maldives (Republic of Maldives) |
| Tourism sector rate | 16% (tourism goods and services) |
| General sector rate | 8% (non-tourism goods and services) |
| Zero rate | 0% (exports) |
| Exempt | Financial services, residential rent, healthcare, education |
| Return form | GST return (monthly) |
| Filing portal | https://www.mira.gov.mv (MIRAconnect) |
| Authority | Maldives Inland Revenue Authority (MIRA) |
| Currency | MVR (Maldivian Rufiyaa); USD widely used in tourism |
| Filing frequency | Monthly |
| Deadline | 28th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by | Pending local practitioner validation |
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Use this skill whenever asked to prepare, review, or classify transactions for a Maldives GST return for any client. Trigger on phrases like "Maldives GST", "MIRA filing", "tourism GST", or any request involving Maldives GST. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Maldives GST work.
Full guide
Maldives GST Return Skill v2.0
Section 1 — Quick reference
| Field | Value |
|---|---|
| Country | Maldives (Republic of Maldives) |
| Tourism sector rate | 16% (tourism goods and services) |
| General sector rate | 8% (non-tourism goods and services) |
| Zero rate | 0% (exports) |
| Exempt | Financial services, residential rent, healthcare, education |
| Return form | GST return (monthly) |
| Filing portal | https://www.mira.gov.mv (MIRAconnect) |
| Authority | Maldives Inland Revenue Authority (MIRA) |
| Currency | MVR (Maldivian Rufiyaa); USD widely used in tourism |
| Filing frequency | Monthly |
| Deadline | 28th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |
| Validated by | Pending local practitioner validation |
Conservative defaults:
| Ambiguity | Default |
|---|---|
| Unknown rate (tourism context) | 16% |
| Unknown rate (general context) | 8% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty location | Domestic Maldives |
Section 2 — Required inputs and refusal catalogue
Required inputs
Minimum viable — bank statement for the month. Acceptable from: BML (Bank of Maldives), MIB (Maldives Islamic Bank), SBI Maldives, HDFC Maldives, or any other.
Maldives-specific refusal catalogue
R-MV-1 — Resort lease and TGST complexity. Trigger: client is a resort operator with complex lease arrangements and dual-rate (tourism/general) supplies. Message: "Resort operators with mixed tourism/general supplies require specialist TGST analysis. Please escalate."
R-MV-2 — Green tax and service charge interaction. Trigger: client subject to Green Tax and mandatory 10% service charge alongside GST. Message: "Green Tax and service charge interact with GST base in complex ways for tourism. Please escalate."
Section 3 — Supplier pattern library
3.1 Maldivian banks (fees exempt — exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| BML, BANK OF MALDIVES | EXCLUDE for bank charges | Exempt |
| MIB, MALDIVES ISLAMIC BANK | EXCLUDE for bank charges | Same |
| SBI MALDIVES, HDFC MALDIVES | EXCLUDE for bank charges | Same |
| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |
3.2 Government (exclude)
| Pattern | Treatment | Notes |
|---|---|---|
| MIRA, INLAND REVENUE | EXCLUDE | Tax payment |
| CUSTOMS, MALDIVES CUSTOMS | EXCLUDE | Duty |
| PENSION, MRPS | EXCLUDE | Pension contribution |
3.3 Utilities
| Pattern | Treatment | Notes |
|---|---|---|
| STELCO, STATE ELECTRIC | Domestic 8% | Electricity (general) |
| FENAKA | Domestic 8% | Utility (outer islands) |
| MWSC, MALE WATER | Domestic 8% | Water |
| DHIRAAGU, OOREDOO MALDIVES | Domestic 8% | Telecoms |
3.4 SaaS and international services
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, META, AWS | Self-assess 8% | Non-resident (general rate) |
| ZOOM, SLACK, CANVA | Self-assess 8% | Same |
3.5 Tourism-specific
| Pattern | Treatment | Notes |
|---|---|---|
| BOOKING.COM, EXPEDIA, AGODA | Platform fee at 16% (tourism) | Verify billing entity |
| TRIPADVISOR | Marketing cost at 16% if tourism | Same |
3.6 Payroll and exclusions
| Pattern | Treatment | Notes |
|---|---|---|
| SALARY, WAGES | EXCLUDE | Outside GST scope |
| OWN TRANSFER, INTERNAL | EXCLUDE | Internal |
| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |
Section 4 — Worked examples
Example 1 — Tourism service at 16%
Input line: 05.04.2026 ; RESORT GUEST ; CREDIT ; Room revenue ; USD 1,160
Reasoning: Tourism supply. 16%. Net = USD 1,000, GST = USD 160.
| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 05.04.2026 | RESORT GUEST | +1,160 | +1,000 | 160 | 16% | Output (tourism) | N | — |
Example 2 — General service at 8%
Input line: 10.04.2026 ; LOCAL CLIENT ; CREDIT ; Consulting ; MVR 108,000
Reasoning: Non-tourism. 8%. Net = MVR 100,000, GST = MVR 8,000.
| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 10.04.2026 | LOCAL CLIENT | +108,000 | +100,000 | 8,000 | 8% | Output (general) | N | — |
Example 3 — Export, zero-rated
Input line: 15.04.2026 ; SRI LANKAN BUYER ; CREDIT ; Exported fish ; MVR 500,000
| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | SRI LANKAN BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — |
Example 4 — Bank charges, excluded
Input line: 30.04.2026 ; BML ; DEBIT ; Monthly fee ; MVR -200
| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
|---|---|---|---|---|---|---|---|---|
| 30.04.2026 | BML | -200 | — | — | — | — | N | "Exempt" |
Section 5 — Tier 1 classification rules (compressed)
5.1 Tourism rate 16% — Tourism goods and services (resort accommodation, diving, excursions, etc.).
5.2 General rate 8% — All other taxable supplies not in tourism sector.
5.3 Zero rate — Exports.
5.4 Exempt — Financial services, residential rent, healthcare, education.
5.5 Input tax credit — Available. Apportionment required if mixed tourism/general/exempt.
5.6 Imports — GST at applicable rate on CIF plus duty.
5.7 Reverse charge — Non-resident services: self-assess at applicable rate.
Section 6 — Tier 2 catalogue (compressed)
6.1 Tourism vs general classification — Default: flag if unclear. Question: "Is this a tourism or general sector supply?"
6.2 Green tax and service charge base — Default: flag. Question: "Confirm GST base after service charge inclusion."
6.3 USD vs MVR transactions — Default: convert at MMA rate. Question: "Confirm exchange rate."
6.4 Cash withdrawals — Default: exclude. Question: "Purpose?"
Section 7 — Excel working paper template
Per vat-workflow-base Section 3, with Maldives fields: Output tourism 16%, Output general 8%, Zero-rated, Exempt, Input domestic, Input imports, Net GST.
Section 8 — Bank statement reading guide
BML and MIB exports CSV. Dual currency (MVR and USD). Tourism sector predominantly USD. Convert at Maldives Monetary Authority (MMA) rate. Internal transfers: exclude.
Section 9 — Onboarding fallback
9.1 TIN — "What is your MIRA TIN?"
9.2 Sector — "Tourism or general sector (or both)?"
9.3 Filing period — Monthly. "Which month?"
9.4 Credit brought forward — Always ask.
Section 10 — Reference material
Sources
- Maldives GST Act (Law No. 10/2011, as amended). 2. MIRA guidelines. 3. Tourism rate amendments.
Known gaps
- Resort TGST complexity refused. 2. Green tax/service charge interaction refused.
Change log
- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.
The most up-to-date version is maintained at openaccountants.com.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.