Other types of income derived by a non-resident

The following types of income derived by a non-resident is subject to income tax even if such income is not subject to non-resident withholding tax or even if the income is not derived from a business conducted by the non-resident’s permanent establishment or even if the income is not covered by the CGWT regime.

  • Remuneration from any employment in the Maldives
  • Remuneration derived from any employment exercised under a contract of service with a Government office of the Maldives (wherever may be the place such employment is exercised);
  • Director’s fee or partner’s income derived from a company or a partnership which is a resident in the Maldives;
  • Remuneration derived from an employment under a contract of service made with a shipping or aircraft operator, charterer or lessor who is resident in the Maldives, wherever may be the place such employment is exercised;
  • Remuneration derived for any service provided under a contract of service with a Government office, wherever the service is provided;
  • Annuity, pension or any other retirement benefit that is paid by the Government of the Maldives or by a resident of the Maldives, in respect of any employment exercised or services provided in the Maldives;
  • Rent from any immovable property situated or registered in the Maldives;
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