Goods and Services Tax (GST) is a tax charged on the value of goods and services supplied in the Maldives from 2 October 2011 onwards. GST is charged under the Goods and Services Tax Act (Law Number 10/2011).
The law categorizes GST into the following two sectors:
Tourism goods and services are goods and services supplied by:
General goods and services include all goods and services other than tourism goods and services.
GST Rates
Until 31 December 2022
Sector | GST rate |
General sector | 6% |
Tourism sector | 12% |
With the enactment of the 6th amendment to the GST Act, the GST rates for both the tourism sector and the general sector will increase to 16% and 8%, respectively from 1 January 2023 onwards.
From 1 January 2023 onwards:
Sector | GST rate |
General sector | 8% |
Tourism sector | 16% |