The Maldives operates a streamlined yet strictly enforced tax system managed by the Maldives Inland Revenue Authority (MIRA). While famous for its luxury tourism, the fiscal reality is rigorous. The tax regime distinguishes sharply between the General Sector and the Tourism Sector, with different rates and compliance rules.
For international hotel chains, travel agencies, and digital service providers, compliance hinges on verifying the TIN (Taxpayer Identification Number). In the Maldives, a single Business Partner Number can spawn multiple tax accounts (GST, Green Tax, BPT), and validating the correct sub-account is critical to avoiding fines.
Introduction
The backbone of the Maldivian fiscal infrastructure is MIRA. Unlike countries with static tax numbers, the Maldivian TIN structure is dynamic, incorporating the specific tax type directly into the identifier strings.
For global enterprises, the challenge is verifying not just the entity’s existence, but its specific registration for TGST (Tourism GST) or GRT (Green Tax). With the TGST rate hiking to 17% in mid-2025, ensuring your systems are applying the correct tax logic based on the TIN validity is more urgent than ever.
