Maldives VAT / Sales Tax
Detailed vat / sales tax rates and rules for Maldives in 2026.
VAT / Sales TaxMVR
Maldives levies a GST (Goods and Services Tax) at 8% on general goods and services and 16% on tourism goods and services (raised from 12% in 2023). The tourism GST rate applies to resorts, hotels, and tourism-related businesses. Basic necessities including essential food items are zero-rated.
Standard Rate
8%
Registration Threshold
MVR 1 million annual turnover
Reduced Rates
16% — Tourism goods and services (resort and tourism sector)0% — Exports and international transportation
How Maldives VAT / Sales Tax compares
Maldives’s standard VAT / sales tax rate of 8% is the 163rd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Maldives
8%
Asia average
9.6%
Global average
13.7%
