Exemption under a treaty or agreement

A tax treaty or international agreement between the Maldives and another country may limit the right of taxation of the profits from operation of ships or aircraft in international traffic to the State in which the operator is resident. In such cases, non-resident international transport operators will not have to pay tax in the Maldives on S.11(r) Income. However, even in such cases, non-resident international transport operators’ income tax return filing requirement is not waived.

The non-resident transport operators, who are eligible for this exemption, may request in writing with a valid residency certificate for a confirmation letter from MIRA.

For more information about treaties, click here.

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