Compendium · Asia · Maldives
Maldives: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
Secondary sources state foreign digital-service providers must register for 8% general-sector GST when taxable supplies to Maldives exceed (or are expected to exceed) MVR 1 million in 12 months; MIRA primary digital-specific page not confirmed this pass (Cloudflare). Tourism GST 17% from 2025-07-01 is a separate sector rate
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Maldives’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic GST registration at MVR 1m general threshold (secondary); tourism has separate rules
- Evidence of location
- Indicative only (unverified). No dedicated multi-proxy digital customer-location statute confirmed on MIRA pages this pass (Cloudflare-blocked); secondary SaaS guides claim destination-based rules for Maldivian residents — treat as unverified / OECD default until MIRA text opened
- Invoicing
- MIRA publishes GST tax-invoice guidance for registered persons; apply once registered (primary page exists)
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- MIRA GST overview (fetch blocked by Cloudflare)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://mira.gov.mv/Pages/View/gst
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | No dedicated multi-proxy digital customer-location statute confirmed on MIRA pages this pass (Cloudflare-blocked); secondary SaaS guides claim destination-based rules for Maldivian residents — treat as unverified / OECD default until MIRA text opened (indicative, unverified) |
| Non-resident digital tax | Secondary sources state foreign digital-service providers must register for 8% general-sector GST when taxable supplies to Maldives exceed (or are expected to exceed) MVR 1 million in 12 months; MIRA primary digital-specific page not confirmed this pass (Cloudflare). Tourism GST 17% from 2025-07-01 is a separate sector rate (secondary) |
| Collect and remit | Secondary: foreign supplier remits on B2C above threshold; B2B reverse charge by Maldivian business customer (secondary) |
| B2C invoice | MIRA publishes GST tax-invoice guidance for registered persons; apply once registered (primary page exists) (secondary) |
| Local payment methods | No published named-rail evidence list (indicative, unverified) |
| Seller located in this place | Domestic GST registration at MVR 1m general threshold (secondary); tourism has separate rules (secondary) |
Official sources
MIRA GST overview (fetch blocked by Cloudflare)
GST Regulation 2011/R-43 (MIRA file)
MIRA tax invoice
VATabout Maldives GST digital
PayPro Global Maldives SaaS tax
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice