Maldives GST Guide: 6% Standard, TGST 16% Tourism 2026

Q: Can non-resident businesses reclaim Maldives GST?

Yes. Non-resident businesses not registered for GST may reclaim GST on business expenses through a refund procedure, subject to reciprocal arrangements.

Q: What is the penalty for late GST filing?

Penalties range from MVR 500 to MVR 10,000 depending on delay and company size. Interest on late payment accrues at 1% per month.

Q: Are digital services subject to GST?

Yes. Digital services from non-residents to Maldives consumers are subject to 6% GST. Non-resident providers must register with MIRA.

The Maldives applies a Goods and Services Tax (GST) at a standard rate of 6% on most goods and services. The tourism sector faces a higher Tourism Goods and Services Tax (TGST) of 16%. Exports and certain services are zero-rated. Here is how GST works in the Maldives in 2026.

GST in the Maldives is governed by the Goods and Services Tax Act and is administered by the Maldives Inland Revenue Authority (MIRA). The system features a standard 6% rate for domestic goods and services, and a separate 16% TGST for tourism-related activities. Businesses with annual taxable turnover exceeding MVR 1,000,000 must register for GST. VAT returns are filed monthly or quarterly depending on turnover. BPT overview →

Real-world example: A restaurant in Malé serves a meal costing MVR 500. GST at 6% = MVR 30, total bill MVR 530. A resort charges MVR 10,000 per night — TGST at 16% = MVR 1,600, total MVR 11,600. An export sale of MVR 500,000 to a foreign customer is zero-rated, allowing the exporter to reclaim input GST on related costs. Cross-border GST rules →

GST Rates in the Maldives

6% (standard GST): Most goods and services including retail, restaurants, professional services, transportation, and consumer goods
16% (TGST — Tourism): Accommodation in tourist resorts, hotels, guesthouses, safari vessels, liveaboards, tourist activities, and tourism-related services
0% (zero-rated): Exports of goods, international transport, supplies to diplomatic missions, and certain approved international services
Exempt: Financial services (banking, insurance), education, healthcare, and residential rental

The 16% TGST specifically targets the tourism sector, which is the dominant pillar of the Maldives economy. The standard 6% rate is low by international standards, making domestic consumption relatively lightly taxed.

GST Registration

Mandatory registration: Annual taxable turnover exceeds MVR 1,000,000
Voluntary registration: Businesses below the threshold may opt to register
Non-resident registration: Foreign businesses supplying taxable goods or services in the Maldives must register
Tourism registration: Tourism businesses register separately for TGST

Registration is done through MIRA's online portal. GST registration numbers follow a standard format. Failure to register when required can result in penalties and back-tax assessments.

GST Compliance and Filing

Filing frequency: Monthly for businesses with turnover above MVR 5,000,000; quarterly for smaller businesses
Filing deadline: By the 28th of the following month (monthly filers) or by the 28th after the quarter ends (quarterly filers)
Payment deadline: Same as filing deadline — GST due must be paid by the 28th
Electronic filing: All GST returns must be filed electronically through MIRA's online portal
Records: Businesses must maintain GST invoices, receipts, and accounting records for 5 years

Late filing incurs penalties. Late payment incurs interest at the statutory rate. MIRA conducts regular GST audits and cross-checks invoices.

GST Invoicing and Compliance

All GST-registered businesses must issue tax invoices for taxable supplies. Key requirements:

Tax invoices must include seller/buyer details, GST number, date, description, amount, GST rate, and GST amount
Tourism businesses must issue separate TGST invoices
Invoices must be in MVR (Maldivian Rufiyaa). Foreign currency transactions must be converted at the MIRA-approved exchange rate
Electronic invoicing is encouraged but not yet mandatory

Can non-resident businesses reclaim Maldives GST?

Yes. Non-resident businesses not registered for GST in the Maldives may reclaim GST incurred on business expenses through a refund procedure. Reciprocal arrangements may apply for businesses from countries with mutual GST refund agreements.

What is the penalty for late GST filing?

Late GST filing penalties range from MVR 500 to MVR 10,000 depending on the delay and company size. Interest on late payment accrues at the statutory rate (1% per month or part thereof). Repeated violations may result in increased penalties and business registration suspension.

Are digital services subject to GST?

Yes. Digital services provided by non-resident companies to Maldives consumers are subject to 6% GST. Non-resident digital service providers may need to register for GST in the Maldives. This includes streaming services, software as a service, and online platforms.