Overview of the Goods and Services Tax Act

The Good and Services Tax Act of the Maldives makes a categorical distinction between the suppliers of tourism goods and services and suppliers of general goods: tourism sector imposes tax at the rate of 12% on goods and services supplied by enterprises operating in the tourism sector while general sector enterprises imposes tax at the rate of 6% on goods and services supplied regardless of where the recipient of the supply is located.

This publication gives an overview of the imposition of Goods and Services Tax imposed under the GST Act.

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