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Legislation
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Income Tax
Individuals
Overview
Do I need to register?
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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
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Compliance Improvement Plans
Tax Crime Mitigation Strategy
Non-Compliers
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Gaumee Dhuvas 2026
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Maldives Inland Revenue Authority
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