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Legislation
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Income Tax
Individuals
Overview
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Income subject to tax
Exempt Income
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Do I need to file a Tax Return?
How to file the Income Tax Return?
Make a Payment
Refund
Companies and other business entities
Companies
Partnerships
Banks
Other Entities
Refund
Taxation of Non-residents
Overview
Permanent Establishments (PEs)
Non-resident Withholding Tax (NWT)
Capital Gains Withholding Tax (CGWT)
Non-resident Shipping and Aircraft Operators
Overview
The Section 12(k) Exemption
Exemption under a Treaty or Agreement
Filing Requirement
Make a Payment
Charitable Organizations
Overview
Approved Charitable Organizations
Apply for Commissioner General's Approval
Obligations of an Approved Charitable Oganization
Employee Withholding Tax (EWT)
Registering employees
Computing Employee Withholding Tax
Filing EWT Return and making payment
Recordkeeping requirements
Refund
Others
Approved Banking and Non-banking Financial Institutions
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Indicative Margin
GST
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Cancelling your GST Registration
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Flyers and Brochures
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Green Tax
Airport Taxes and Fees
Zakat al-Mal
Company Annual Fee
Tourism Land Rent
Business Profit Tax
Duty Free Royalty
Service Charge
Plastic Bag Fee
Vehicle Fee
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International Tax
Treaties
Transfer Pricing
Exchange of Information (EOI)
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Mutual Agreement Procedure
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Legislation
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Laws
Tax Administration Act
Income Tax Act
Goods and Services Tax Act
Airport Taxes and Fees Act
Maldives Tourism Act
Special Economic Zones Act
Business Profit Tax Act (Repealed)
Other Acts
Regulations
Tax Administration Regulation
Income Tax Regulation
Goods and Services Tax Regulation
Plastic Bag Fee Regulation
Green Tax Regulation
Airport Taxes and Fees Regulation
Transfer Pricing Regulation
Country-by-Country Reporting Regulation
Advance Pricing Arrangement Regulation
Business Profit Tax Regulation (Repealed)
Other Regulations
Rulings
Income Tax
Goods and Services Tax
Business Profit Tax (Repealed)
Green Tax
Remittance Tax
Others
Policies
General Enforcement Policy 2022
Fine Relief Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Adjustment Policy
Policy on Disposal of Documents Obtained in Audits
Policy on Recovery of Tax from Third Parties
Enforcement Policy (Consolidated) [Repealed]
Others
Archives
Tax Administration Act
Tax Administration Regulation
Income Tax Act
Income Tax Regulation
Goods and Service Tax Act
Goods and Service Tax Regulation
Green Tax Regulation
Airport Taxes and Fees Act
Airport Taxes and Fees Regulation
Special Economic Zones Act
Country-by-Country Reporting Regulation
Online Filing and Payment Regulation
Tourism Goods and Service Tax Act
Tourism Goods and Services Tax Regulation
Tax Agent Regulation
General Enforcement Policy
Policy on accessing bank account information and freezing bank account
Installment Policy
Name and Shame Policy
Business Profit Tax Regulation
Remittance Tax Regulation
Airport Service Charge Act
Enforcement Policy [Repealed]
Waste Management Act
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Legislation
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Policies
/
Adjustment Policy
Adjustment Policy
Adjustment Policy
Number:
-
Issued:
25 October 2026
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