🇲🇻 马尔代夫税率 · Maldives Tax Rates
MV · 亚洲 · Asia
Maldives corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 15% — Business Profit Tax (BPT) on profits exceeding MVR 500,000
- 个人所得税 Personal Income Tax: 0-15% — Progressive rates for individuals
- 增值税 / 商品服务税 VAT / GST: 8-16% — Goods and Services Tax (GST), standard 8%, tourism 16%
- 进口税 / 关税 Import Duties / Customs: 0-200% — Customs duty varies by product category
- 预扣税 Withholding Tax: 10% — On payments to non-residents for services, royalties, etc.
- 资本利得税 Capital Gains Tax: N/A — No specific capital gains tax
- 财产税 / 房产税 Property Tax: N/A — No general property tax, but land rent applies
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No specific inheritance tax
- 印花税 Stamp Duty: N/A — No specific stamp duty
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, and other specific goods
- 社会保障税 Social Security Tax: 7% — Employee contribution to Maldives Retirement Pension Scheme
- 其他税种 Other Taxes: Varies — Green Tax, Airport Service Charge