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

  • 01 Aug 20 : MIRA 205 GST Return - General GST (English) (6%) (Version 16.1) - Fillable
  • 08 Jul 20 : MIRA 205 GST Return - General GST (English) (6%) (version 20.1) - Fillable
  • 08 Jul 20 : MIRA 205 GST Return - General GST (Dhivehi) (6%) (Version 20.1) - Fillable
  • 08 Jul 20 : MIRA 206 GST Return - Tourism GST (English) (12%) (Version 20.1) - Fillable
  • 08 Jul 20 : MIRA 206 GST Return - Tourism GST (Dhivehi) (12%) (Version 20.1) - Fillable
  • 07 Jul 20 : MIRA 205 GST Return - General GST (English) (6%) (Version 20.1)
  • 07 Jul 20 : MIRA 205 GST Return -General GST (Dhivehi)(6%)(version 20.1)
  • 07 Jul 20 : MIRA 206 GST Return- Tourism GST (English) (12%) (version 20.1)
  • 07 Jul 20 : MIRA 206 GST Return - Tourism GST (Dhivehi) (12%)(version 20.1)
  • 26 Feb 18 : Information Sheet - Social Housing Projects (Online version)
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    Guides

  • 13 Jul 20 : How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 20.1)(English)
  • 13 Jul 20 : How to fill in the GST Return for General Goods and Services (MIRA 205, Version 20.1)(English)
  • 13 Jul 20 : How to fill in the GST Return for General Goods and Services (MIRA 205, Version 20.1)(Dhivehi)
  • 13 Jul 20 : How to fill in the GST Return for Tourism Goods and Services (MIRA 206, Version 20.1)(Dhivehi)
  • 08 Jul 20 : Filing GST nill return using Vaarupay
  • 01 Jan 19 : Guide to Zero-rated Goods and Services
  • 28 May 18 : Guide to Input Tax in relation to Capital Expenditure
  • 18 Jan 18 : How to complete the Information Sheet for Input Tax in relation to Capital Expenditure (version 18.1)
  • 21 May 17 : Guide to Time of Supply
  • 15 May 17 : GST Food Guide (Dhivehi)
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    GST Fine Calculator

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