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|
|United Arab Emirates|
|United States of America|
|2. Exemption from income tax to aircraft operators only through bilateral Air Service Agreements.|
|3. Exemption from non-resident withholding tax on lease payments only|
|4. Exemption from income tax to aircraft operators and charterers only|
|Republic of Korea|