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Maldives Tax Filing Guide: MIRA Portal, Deadlines 2026

The Maldives tax filing system is managed through the Maldives Inland Revenue Authority (MIRA) online portal. Individual BPT returns are due by March 31 following the tax year. Company BPT returns are due by June 30. GST returns are filed monthly or quarterly depending on turnover. Here is how tax filing works in 2026.

MIRA operates a fully electronic tax filing system through its online taxpayer portal. All tax returns, payments, and correspondence are handled digitally. Taxpayers must register for an account using their tax identification number (TIN). The system supports filing for Business Profit Tax (BPT), Goods and Services Tax (GST), withholding tax, and other obligations. Since the Maldives has no personal income tax, individuals with only employment income do not need to file. Personal tax (0% PIT) →

Real-world example: A sole proprietor consultant earning MVR 2,000,000 in 2025 must file their annual BPT return by March 31, 2026. They log into the MIRA portal, complete the BPT return form, declare income and deductions, and pay any balance due. An employee with only salary income does not file any return (0% PIT). A company with MVR 20 million turnover files BPT by June 30 and monthly GST returns by the 28th. Residency and tax obligations →

Filing Deadlines 2026

  • Individual BPT (sole proprietors): March 31 following the tax year (e.g., 2025 return due by March 31, 2026)
  • Company BPT: June 30 following the tax year
  • GST (monthly): By the 28th of the following month
  • GST (quarterly): By the 28th after the quarter ends
  • Withholding tax (royalties): By the 15th of the following month
  • Social contributions (MPF): Monthly with payroll remittance

Taxpayers should note that if a deadline falls on a weekend or public holiday, it typically shifts to the next business day. MIRA publishes annual tax calendars at the beginning of each year.

MIRA Online Portal

The MIRA portal (https://www.mira.gov.mv) is the central platform for all tax interactions. Key features include:

  • Registration: Taxpayer registration, BPT registration, and GST registration
  • Filing: Online submission of all tax returns with pre-filled data where available
  • Payment: Online payment via bank transfer, debit/credit card, or mobile payment
  • Notifications: Electronic notifications from MIRA regarding assessments, audits, and reminders
  • Correspondence: Secure messaging with tax officers
  • Certificates: Download tax clearance certificates, certificates of residency, and GST registration certificates

The portal is available in Dhivehi and English. Technical support is available through the MIRA call center and local tax offices.

Penalties for Late Filing and Payment

  • Late filing: Fines ranging from MVR 500 to MVR 50,000 depending on the type of return, delay period, and taxpayer category
  • Late payment: Interest at 1% per month (or part thereof) on the unpaid tax amount
  • Non-filing: Penalties of up to MVR 100,000 for failure to file without reasonable cause
  • Incorrect filing: Penalties for understatement of tax liability

Voluntary disclosure before a MIRA audit may result in reduced penalties. MIRA offers installment payment arrangements for taxpayers unable to pay in full.

Record Keeping Requirements

Taxpayers must maintain records for a minimum of 5 years from the end of the tax year. Required records include: accounting books and records, invoices and receipts, bank statements, contracts, payroll records, tax returns and correspondence with MIRA. Records may be requested during tax audits. Electronic records are acceptable provided they are accessible and printable. Failure to maintain adequate records can result in penalties and may lead to MIRA using estimated assessment methods.

Do I need a tax agent or accountant to file?

Individuals with simple tax affairs (sole proprietors with straightforward BPT) can file themselves through the MIRA portal. Companies and taxpayers with complex affairs are strongly advised to use a licensed tax accountant. All companies must have their financial statements audited if turnover exceeds certain thresholds.

What happens if I cannot pay my tax bill on time?

If you cannot pay by the deadline, you should file the return on time to avoid late filing penalties. Then contact MIRA to arrange an installment payment plan. Interest will continue to accrue on the unpaid amount. MIRA may grant payment extensions in cases of genuine hardship.

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