Reciprocity under this arrangement has so far been accorded to the Maldives by the following countries to various extents.
| 1. Countries that do not impose a tax on business profits or income |
| Austria |
| France |
| Germany |
| Oman |
| Qatar |
| Turkey |
| United Arab Emirates |
| United States of America |
| 2. Exemption from income tax to aircraft operators only through bilateral Air Service Agreements. |
| Bulgaria |
| China |
| Hong Kong |
| Kuwait |
| Mauritius |
| Netherlands |
| Seychelles |
| 3. Exemption from non-resident withholding tax on lease payments only |
| Denmark |
| Ireland |
| Switzerland |
| United Kingdom |
| 4. Exemption from income tax to aircraft operators and charterers only |
| Republic of Korea |