Maldives GST

Section 1 — Quick reference

Quick reference table

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.
• 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)

Maldivian banks pattern table

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)

Government pattern table

Pattern	Treatment	Notes
MIRA, INLAND REVENUE	EXCLUDE	Tax payment
CUSTOMS, MALDIVES CUSTOMS	EXCLUDE	Duty
PENSION, MRPS	EXCLUDE	Pension contribution

3.3 Utilities

Utilities pattern table

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

SaaS pattern table

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

Tourism-specific pattern table

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

Payroll and exclusions pattern table

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.

Worked example table

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.

Worked example table

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

Worked example table

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

Worked example table

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.).

• Tourism rate — 16% percent

5.2 General rate 8% — All other taxable supplies not in tourism sector.

• General rate — 8% percent

5.3 Zero rate — Exports.

• Zero rate — 0% percent

5.4 Exempt — Financial services, residential rent, healthcare, education.

• Exempt categories — Financial services, residential rent, healthcare, education.

5.5 Input tax credit — Available. Apportionment required if mixed tourism/general/exempt.

• Input tax credit — Available. Apportionment required if mixed tourism/general/exempt.

5.6 Imports — GST at applicable rate on CIF plus duty.

• Imports — GST at applicable rate on CIF plus duty.

5.7 Reverse charge — Non-resident services: self-assess at applicable rate.

• 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?"

• 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."

• 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."

• USD vs MVR transactions — Default: convert at MMA rate. Question: "Confirm exchange rate."

6.4 Cash withdrawals — Default: exclude. Question: "Purpose?"

• 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?"

• TIN question — "What is your MIRA TIN?"

9.2 Sector — "Tourism or general sector (or both)?"

• Sector question — "Tourism or general sector (or both)?"

9.3 Filing period — Monthly. "Which month?"

• Filing period — Monthly. "Which month?"

9.4 Credit brought forward — Always ask.

• Credit brought forward — Always ask.

Section 10 — Reference material

Sources

1. Maldives GST Act (Law No. 10/2011, as amended). 2. MIRA guidelines. 3. Tourism rate amendments.

Known gaps

1. 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.

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