Maldives Gst

---
name: maldives-gst
description: "Use this skill whenever asked to prepare, review, or classify transactions for a Maldives GST return for any client. Trigger on phrases like \"Maldives GST\", \"MIRA filing\", \"tourism GST\", or any request involving Maldives GST. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Maldives GST work."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/maldives-gst"
  jurisdiction: "MV"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Maldives GST

## Section 1 — Quick reference

**Quick reference table**

| Field | Value |
| --- | --- |
| Country | Maldives (Republic of Maldives) |
| Tourism sector rate | 16% (tourism goods and services) |
| General sector rate | 8% (non-tourism goods and services) |
| Zero rate | 0% (exports) |
| Exempt | Financial services, residential rent, healthcare, education |
| Return form | GST return (monthly) |
| Filing portal | https://www.mira.gov.mv (MIRAconnect) |
| Authority | Maldives Inland Revenue Authority (MIRA) |
| Currency | MVR (Maldivian Rufiyaa); USD widely used in tourism |
| Filing frequency | Monthly |
| Deadline | 28th of the month following the tax period |
| Companion skill | vat-workflow-base v0.1 or later — MUST be loaded |

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown rate (tourism context) | 16% |
| Unknown rate (general context) | 8% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty location | Domestic Maldives |

## Section 2 — Required inputs and refusal catalogue

- **Required inputs — Minimum viable** — Bank statement for the month. Acceptable from: BML (Bank of Maldives), MIB (Maldives Islamic Bank), SBI Maldives, HDFC Maldives, or any other.
- **R-MV-1 — Resort lease and TGST complexity** — Trigger: client is a resort operator with complex lease arrangements and dual-rate (tourism/general) supplies. Message: "Resort operators with mixed tourism/general supplies require specialist TGST analysis. Please escalate."
- **R-MV-2 — Green tax and service charge interaction** — Trigger: client subject to Green Tax and mandatory 10% service charge alongside GST. Message: "Green Tax and service charge interact with GST base in complex ways for tourism. Please escalate."

## Section 3 — Supplier pattern library

### 3.1 Maldivian banks (fees exempt — exclude)

**Maldivian banks pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| BML, BANK OF MALDIVES | EXCLUDE for bank charges | Exempt |
| MIB, MALDIVES ISLAMIC BANK | EXCLUDE for bank charges | Same |
| SBI MALDIVES, HDFC MALDIVES | EXCLUDE for bank charges | Same |
| INTEREST, LOAN, REPAYMENT | EXCLUDE | Out of scope |

### 3.2 Government (exclude)

**Government pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| MIRA, INLAND REVENUE | EXCLUDE | Tax payment |
| CUSTOMS, MALDIVES CUSTOMS | EXCLUDE | Duty |
| PENSION, MRPS | EXCLUDE | Pension contribution |

### 3.3 Utilities

**Utilities pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| STELCO, STATE ELECTRIC | Domestic 8% | Electricity (general) |
| FENAKA | Domestic 8% | Utility (outer islands) |
| MWSC, MALE WATER | Domestic 8% | Water |
| DHIRAAGU, OOREDOO MALDIVES | Domestic 8% | Telecoms |

### 3.4 SaaS and international services

**SaaS pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| GOOGLE, MICROSOFT, META, AWS | Self-assess 8% | Non-resident (general rate) |
| ZOOM, SLACK, CANVA | Self-assess 8% | Same |

### 3.5 Tourism-specific

**Tourism-specific pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| BOOKING.COM, EXPEDIA, AGODA | Platform fee at 16% (tourism) | Verify billing entity |
| TRIPADVISOR | Marketing cost at 16% if tourism | Same |

### 3.6 Payroll and exclusions

**Payroll and exclusions pattern table**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SALARY, WAGES | EXCLUDE | Outside GST scope |
| OWN TRANSFER, INTERNAL | EXCLUDE | Internal |
| CASH WITHDRAWAL | TIER 2 — ask | Default exclude |

## Section 4 — Worked examples

### Example 1 — Tourism service at 16%

**Input line:** `05.04.2026 ; RESORT GUEST ; CREDIT ; Room revenue ; USD 1,160`

**Reasoning:** Tourism supply. 16%. Net = USD 1,000, GST = USD 160.

**Worked example table**

| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 05.04.2026 | RESORT GUEST | +1,160 | +1,000 | 160 | 16% | Output (tourism) | N | — |

### Example 2 — General service at 8%

**Input line:** `10.04.2026 ; LOCAL CLIENT ; CREDIT ; Consulting ; MVR 108,000`

**Reasoning:** Non-tourism. 8%. Net = MVR 100,000, GST = MVR 8,000.

**Worked example table**

| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 10.04.2026 | LOCAL CLIENT | +108,000 | +100,000 | 8,000 | 8% | Output (general) | N | — |

### Example 3 — Export, zero-rated

**Input line:** `15.04.2026 ; SRI LANKAN BUYER ; CREDIT ; Exported fish ; MVR 500,000`

**Worked example table**

| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 15.04.2026 | SRI LANKAN BUYER | +500,000 | +500,000 | 0 | 0% | Zero-rated | N | — |

### Example 4 — Bank charges, excluded

**Input line:** `30.04.2026 ; BML ; DEBIT ; Monthly fee ; MVR -200`

**Worked example table**

| Date | Counterparty | Gross | Net | GST | Rate | Field | Default? | Excluded? |
| --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 30.04.2026 | BML | -200 | — | — | — | — | N | "Exempt" |

## Section 5 — Tier 1 classification rules (compressed)

### 5.1 Tourism rate 16% — Tourism goods and services (resort accommodation, diving, excursions, etc.).

- **Tourism rate** — 16% percent

### 5.2 General rate 8% — All other taxable supplies not in tourism sector.

- **General rate** — 8% percent

### 5.3 Zero rate — Exports.

- **Zero rate** — 0% percent

### 5.4 Exempt — Financial services, residential rent, healthcare, education.

- **Exempt categories** — Financial services, residential rent, healthcare, education.

### 5.5 Input tax credit — Available. Apportionment required if mixed tourism/general/exempt.

- **Input tax credit** — Available. Apportionment required if mixed tourism/general/exempt.

### 5.6 Imports — GST at applicable rate on CIF plus duty.

- **Imports** — GST at applicable rate on CIF plus duty.

### 5.7 Reverse charge — Non-resident services: self-assess at applicable rate.

- **Reverse charge** — Non-resident services: self-assess at applicable rate.

## Section 6 — Tier 2 catalogue (compressed)

### 6.1 Tourism vs general classification — Default: flag if unclear. Question: "Is this a tourism or general sector supply?"

- **Tourism vs general classification** — Default: flag if unclear. Question: "Is this a tourism or general sector supply?"

### 6.2 Green tax and service charge base — Default: flag. Question: "Confirm GST base after service charge inclusion."

- **Green tax and service charge base** — Default: flag. Question: "Confirm GST base after service charge inclusion."

### 6.3 USD vs MVR transactions — Default: convert at MMA rate. Question: "Confirm exchange rate."

- **USD vs MVR transactions** — Default: convert at MMA rate. Question: "Confirm exchange rate."

### 6.4 Cash withdrawals — Default: exclude. Question: "Purpose?"

- **Cash withdrawals** — Default: exclude. Question: "Purpose?"

## Section 7 — Excel working paper template

Per vat-workflow-base Section 3, with Maldives fields: Output tourism 16%, Output general 8%, Zero-rated, Exempt, Input domestic, Input imports, Net GST.

## Section 8 — Bank statement reading guide

BML and MIB exports CSV. Dual currency (MVR and USD). Tourism sector predominantly USD. Convert at Maldives Monetary Authority (MMA) rate. Internal transfers: exclude.

## Section 9 — Onboarding fallback

### 9.1 TIN — "What is your MIRA TIN?"

- **TIN question** — "What is your MIRA TIN?"

### 9.2 Sector — "Tourism or general sector (or both)?"

- **Sector question** — "Tourism or general sector (or both)?"

### 9.3 Filing period — Monthly. "Which month?"

- **Filing period** — Monthly. "Which month?"

### 9.4 Credit brought forward — Always ask.

- **Credit brought forward** — Always ask.

## Section 10 — Reference material

### Sources

1. Maldives GST Act (Law No. 10/2011, as amended). 2. MIRA guidelines. 3. Tourism rate amendments.

### Known gaps

1. Resort TGST complexity refused. 2. Green tax/service charge interaction refused.

### Change log

- v2.0 (April 2026): Full rewrite to Malta v2.0 ten-section structure.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional before filing.

The most up-to-date version is maintained at [openaccountants.com](https://openaccountants.com).

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `maldives-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/maldives-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.