List of countries and their tax reciprocity status

Reciprocity under this arrangement has so far been accorded to the Maldives by the following countries to various extents.

1. Countries that do not impose a tax on business profits or income
Austria
France
Germany
Oman
Qatar
Turkey
United Arab Emirates
United States of America
2. Exemption from income tax to aircraft operators only through bilateral Air Service Agreements.
Bulgaria
China
Hong Kong
Kuwait
Mauritius
Netherlands
Seychelles
3. Exemption from non-resident withholding tax on lease payments only
Denmark
Ireland
Switzerland
United Kingdom
4. Exemption from income tax to aircraft operators and charterers only
Republic of Korea

 

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