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Legislation
Forms
Guides
Whistleblower
Tax Academy
Income Tax
Individuals
Overview
Do I need to register?
Am I a Tax Resident?
Income subject to tax
Exempt Income
Deductions
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
Approved Accounting Standards
Professional accountancy bodies recognized by MIRA
Industry Codes
Indicative Margin
GST
Overview
How does GST work?
Zero-rated Goods and Services
Exempt Goods and Services
Do I need to Register?
GST Registered Online Businesses
Taxable Period
Tax Invoice
Input Tax
Do I need to file a GST Return?
How to file a GST Return
Make a Payment
Cancelling your GST Registration
GST Fine calculator
GST Lookup
Flyers and Brochures
Other Taxes and Fees
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
Vessel Fee
International Tax
Treaties
Transfer Pricing
Exchange of Information (EOI)
Advance Pricing Agreements (APA)
Mutual Agreement Procedure
Competent Authorities
Tax Compliance
Compliance Risk Management Policy
Compliance Improvement Plans
Tax Crime Mitigation Strategy
Non-Compliers
Skip Tracing
Publications
Monthly Reports
Quarterly Report
Annual Reports
Weekly Report
Revenue Series
EWT Statistics
Audited Financial Statements of MIRA
Other Publications
Media
Announcements
News
MIRApost
Videos
Gallery
Ran Laari
Circulars
Kobaa Raseedhu
Flyer and Brochure
Ahannai MIRA
Vaaru
Iqthisaadee Fendaa
MIRAconnect
VaaruPay
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
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]
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Legislation
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Policies
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Others
Ran Laari Award Policy
Issued on:
22 Jul 2026
Consolidated on:
22 Jul 2026
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