Am I a tax resident of the Maldives?

You are a resident of the Maldives for tax purposes, if any one of the following situations applies to you:

• Your permanent place of living is in the Maldives;
• You are present, or you intend to be present in the Maldives for more than 183 days in any 12-month period commencing or ending in a tax year [183-day rule];
• You are an employee or an official of the Government of the Maldives posted overseas during a tax year.

Temporary residents are foreigners who fulfil the residency criteria as described above,and also meet all of the following conditions:

• permitted to stay in the Maldives under the Maldives Immigration Act;
• is not married to a Maldivian.

Non-residents are persons who are neither residents nor temporary residents.