Taxes and Fees

This is a fee levied according to the agreement made between Duty Free shop operators and Maldives Airports Company Limited for the sale of Duty free goods at Male' International Airport. Each Duty Free shop is liable to pay a concession fee calculated as a percentage of total sales or a lump sum amount (as per the agreement) whichever is greater, to the Department of Inland Revenue (DIR).

This is a fee charged for the uninhabited island leased to the general public for non-commercial or non-tourist activities. This fee code concerns the Ministry of Fisheries, Agriculture & Marine Resources.

This is a lease rent charged on the land allocated for commercial use or to carry on an industrial activity out side Male'. The Atoll office[s] fixes the rent. It varies with the area of the land and is generally at the rate of 10 or 15 Laari per square feet.

Foreign Trade Fee is an annual fee of RF 30,000, which has to be paid in advance by every foreigner carrying business in Maldives.

This is a royalty levied under Law no. 25/79 (Dhivehiraajjeygai kurevey foreign investmentaai behey gaanoon). Each foreign investment in the Maldives is liable for a royalty based on the agreement made between the investor and the government of Maldives.

This is a royalty enacted by the Regulation of Yellow Fin Tuna Export Royalty by the Ministry of fisheries Agriculture and Marine Resources.

This royalty is levied in accordance with Law no. 31/79 (Dhivehiraajjeyge Export Import ge gaanoon). The royalty is determined on the percentage of FOB value of the exported goods.

The Maldives Fisheries Law No. 5/87 permits fishing by foreign vessels within the Exclusive Economic Zone (EEZ) of the Republic of Maldives. The Foreign Investment Services Bureau (FISB) of the Ministry of Trade, Industries and Labour issues licenses to the vessels which are desirous of fishing in that zone.

Helipad fee is a payment under a contract. The Ministry of Atolls Development determines it. The amount of fee varies according to the size of the area that is leased for a helipad.

This fee code concerns the Ministry of Fisheries Agriculture & Marine resources. Floating Jetty Rent is a contractual payment and the amount varies with different islands. The rent has to be paid before the 10th of each month. The client has an option to pay in full for one year.

This is a fee charged for the uninhabited island leased to the general public for non-commercial or non-tourist activities. This fee code concerns the Ministry of Fisheries, Agriculture & Marine Resources.

This is a fee charged for the uninhabited island leased to the general public for non-commercial or non-tourist activities. This fee code concerns the Ministry of Fisheries, Agriculture & Marine Resources. The payment of this fee was transferred to the DIR from October 1997. Reference should be made to Law No.30/78 that deals with this fee. Further reference to the handbook 'Falhu rah rashaai sarukaaruge lakudi aai behey gaanoon thakaai gavaaidhu' published by MOFA is advisable.

Revenue stamps are legally required to be affixed on a variety of documents. The Law No: 4/70 as amended subsequently, governs the scale of stamps required for various documents. The face value of revenue stamp varies from 10 Laari to RF5000.

Bank Profit Tax (BPT) in Maldives is enacted by the Law No. 9/85 (Dhivehirajjeygaa hingamundhaa viyafaari bank thakuge faidhaain tax negumuge gaanoon) and the regulation on Bank Profit Tax.

The commercial land rent is a monthly fee charged by the Male' Municipality for the land leased for commercial use e.g. shops at Male'.

Reference should be made to Law No. 1/2002.

This fee will be taken from all the government buildings

This fee will be taken from all the government lands and is handled by Male' Municipality.

This fee code concerns the Male' Municipality. The amount of fee is fixed. This fee has to be paid every month.

This fee code concerns the Male' Municipality. The amount of fee varies from one contract to another. The rent has to be paid before the 20th of each month. The fee should be scheduled for the number of months.

Tourism Lease Rent in Maldives is enacted by the Law No: 2/99 (Dhivehirajjeyge Tourism aai behey gaanoon) and the agreement made between the Government of Republic of Maldives (Lessor) and the Lessee. The lease rent is levied on the islands leased for tourism activities.

The Lessee should pay to the Government the Lease Rent according to the Rent Schedule on quarterly basis unless an alternative arrangement is made.

Tourism Tax in Maldives is endorsed by the Law No: 2/99 (Dhivehirajjeyge Tourism aai behey gaanoon) and the regulation on Tourism Tax which was compiled under the above Act.

The tourists registered at the tourist establishments are obligatory to pay US$8 per bed night on their stay. The collection of these taxes from their guests and paying them in full to the government is compulsory to the tourist establishments.

This is an annual fee paid by every private and public company. The work of collection of this fee was transferred to DIR from the MOTI on the 1st July 1997. This fee is a fixed amount of RF10, 000 for a public company and RF 2,000 for a private company, regardless of the time of the year when the company was registered.

Reference should be made to Law No. 10/96. The fee transferred to the DIR from the Ministry of Trade & Economic Development on the 1st of July 1997. It is a one-time payment made when a company is registered or whenever the capital is increased. The MOTI in accordance with section 7, Schedule to the Companies Act (Law No. 10/96). The scale of fees is as under:

Reference is made to Law No. No. 9/96. This is an annual fee paid by every partnership registered in Maldives.

The Partnership Registration Fee and Partnership Annual Fee are governed by the Partnership Act (Law No. 9/ 96). The registration fee is RF 2,000 and is payable before the registration of a partnership firm.

Reference should be made to Law No. 60/78. This is a monthly fee paid to the DIR by all the establishments that sell imported goods. A client has an option of paying the fee for up to twelve months in advance.

Reference should be made to Law No. 60/78. This is a monthly fee paid to DIR by all the establishments that sell imported goods (restaurants, cafes, tea boutiques, bars, canteens etc). A client has an option of paying the fee for up to twelve months in advance.

This is a royalty levied under Law no. 9/81 (Law Governing Duty Free Areas in the Maldives). Each Duty Free shop is liable to pay the Department of Inland Revenue, a monthly royalty calculated as a percentage of sales. Royalty percentages are categorized for various goods as per the agreement.

Fuel royalty, which is payable on fuel that is re-exported, is levied in accordance with Law no. 31/79 (Dhivehiraajjeyge Export Import ge gaanoon).

Co-operative Societies are formed in accordance with Presidential Decree No: 2005/18.

Co-operative Societies are formed in accordance with Presidential Decree No: 2005/18.

Foreign Trade Fee is an annual fee of RF 30,000, which has to be paid in advance by every foreigner carrying business in Maldives.

Reference is made to Law No. 14/95 and the handout prepared by the Ministry of Transport and Communication on the procedure for collecting the annual fee for vessels and non-fishing vessels. It is an annual fee payable for every non-fishing vessel.

Reference is made to Law No. 14/95 and the handout prepared by the Ministry of Transport and Communication on the procedure for collecting the annual fee for vessels and non-fishing vessels. It is an annual fee payable for every non-fishing vessel.