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Individuals
Overview
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How to file the Income Tax Return?
Make a Payment
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Companies and other business entities
Companies
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Banks
Other Entities
Refund
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
Obligations of an Approved Charitable Oganization
Employee Withholding Tax (EWT)
Registering employees
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Filing EWT Return and making payment
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Cancelling your GST Registration
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Flyers and Brochures
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Zakat al-Mal
Company Annual Fee
Tourism Land Rent
Business Profit Tax
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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
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
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Country-by-Country Reporting Regulation
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Business Profit Tax Regulation
Other Regulations
Rulings
Income Tax
Goods and Services Tax
Business Profit Tax
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Enforcement Policy (Consolidated) [Repealed]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
/
Archives
/
Installment Policy
Installment Policy before the third amendments
2022/G-8
Issued on:
25 Mar 2025
Consolidated on:
25 Mar 2025
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