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How to file the Income Tax Return?
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Companies and other business entities
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Taxation of Non-residents
Overview
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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
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Apply for Commissioner General's Approval
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Employee Withholding Tax (EWT)
Registering employees
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Legislation
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Laws
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Maldives Tourism Act
Special Economic Zones Act
Business Profit Tax Act
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Goods and Services Tax Regulation
Plastic Bag Fee Regulation
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Country-by-Country Reporting Regulation
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Business Profit Tax Regulation
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Business Profit Tax
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Remittance Tax
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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Enforcement Policy (Consolidated) [Repealed]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
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Tax Administration Act
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Income Tax Regulation
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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 Fanara Award Policy 2025
Issued on:
31 Jul 2025
Consolidated on:
31 Jul 2025
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