Maldives TIN Number Guide — MIRA Tax Identification
Tax Identification Number (TIN)
In the Maldives, Tax Identification Numbers (TINs) are issued by the Maldives Inland Revenue Authority (MIRA) to every individual and entity that registers for a taxable obligation. Each taxpayer first receives a unique 7-digit Business Partner (BP) number, which is then combined with a revenue code and an incrementing sequence to form the full TIN for each tax type.
TIN Format
The Maldives TIN follows the pattern {BP Number}{Revenue Code}{Sequence Number}:
| Component | Description | Example |
|---|---|---|
| Business Partner Number | 7-digit unique taxpayer identifier | 1000001 |
| Revenue Code | Identifies the tax type | GST, GRT, WHTAX |
| Sequence Number | Incrementing three-digit suffix | 501, 001 |
Full TIN examples:
1000001GST501— GST registration for business partner 10000011000001GRT001— Green Tax registration for the same taxpayer1000001WHTAX001— Withholding Tax registration
The 7-digit BP number is constant across all registrations; only the revenue code and sequence change per tax type. A single business entity can therefore hold multiple TINs simultaneously — one per registered tax obligation — all sharing the same BP prefix.
The OECD TIN description confirms this structure applies to all Maldivian taxpayers including foreign entities registered with MIRA.
Official database — TIN / GST Lookup
GST Registration
Goods and Services Tax (GST) in the Maldives is administered under the Goods and Services Tax Act 10/2011. There are two sectors with separate registration requirements:
General sector (8% GST): Mandatory registration is required when the value of taxable supplies exceeds MVR 1,000,000 (approximately USD 65,000) per year. Businesses below this threshold may register voluntarily.
Tourism sector (17% TGST from 1 July 2025): The MVR 1 million threshold does not apply. Any person conducting a taxable activity in the tourism sector — including resorts, guesthouses, dive schools, tourist vessels, and hotels — must register regardless of revenue. Tourism-sector and general-sector activities require separate registrations using the MIRA 105 form, submitted via MIRAconnect.
Upon successful registration, MIRA issues a GST Registration Certificate downloadable from MIRAconnect. Registered persons must display their TIN on all tax invoices, receipts, credit notes, debit notes, and in all communications with MIRA.
GST returns must be filed and payment made by the 28th of the month following the taxable period. Businesses with annual turnover of MVR 2,500,000 or more must file online via MIRAconnect.
Green Tax (GRT)
Green Tax is levied on tourists staying at tourist resorts, integrated tourist resorts, tourist hotels, resort hotels, hotels, tourist vessels, and tourist guesthouses. Rates effective 1 January 2025:
- USD 12 per day — standard establishments
- USD 6 per day — hotels or tourist guesthouses on inhabited islands with 50 or fewer registered rooms
Maldivian nationals, resident permit holders, and children below the age of two are exempt.
The Green Tax return and payment are due by the 28th of the following month and must be paid in US dollars via MIRAconnect. Tourist vessel operators — including foreign liveaboards — must have their local agent registered for Green Tax; the foreign vessel does not register directly with MIRA.
Non-Resident Withholding Tax
Under the Income Tax Act 25/2019, Maldivian businesses making certain payments to non-resident persons or entities must withhold tax at 10% of the gross payment. Applicable payment types include royalties, management fees, technical service fees, interest, and dividends.
The Maldivian payer bears the full filing obligation. The MIRA 602 Non-Resident Withholding Tax Return and the corresponding payment are both due by the 15th of the month following the month of payment. The foreign payee does not need a Maldivian TIN, but the payer must hold an active TIN to submit the return. Failure to withhold, file, or pay on time attracts penalties and interest under the Tax Administration Act.
Digital Services and Online Businesses
From 1 July 2025, the Maldives adopted a destination-based GST principle for digital services. Foreign digital platforms and online businesses supplying services to Maldivian-resident customers must charge and remit Maldivian GST at 8% on those supplies. Prior to that date, the origin principle applied and most foreign platforms had no Maldivian registration obligation.
The MVR 1,000,000 annual-turnover threshold applies to digital-service providers; platforms below the threshold may register voluntarily. GST-registered online businesses — including non-residents — must display their TIN and MIRA's GST logo in a conspicuous place on their online portal under Section 10(c) of the GST Regulation.
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Frequently Asked Questions
Does the Tourism GST rate of 16% still apply, or has it changed?
The tourism sector GST rate (TGST) increased from 16% to 17% effective 1 July 2025 under the 7th Amendment to the Goods and Services Tax Act. General-sector GST remains at 8%. The rate that applies depends on the "time of supply" — the earlier of the invoice date or the payment receipt date. Operators who collected full payment or issued invoices before 1 July 2025 correctly applied 16%, even if the stay occurred after the rate change. Any invoice issued or payment received on or after 1 July 2025 attracts 17%, meaning advance-booking resorts needed to update POS systems, booking engines, and invoice templates before the effective date. [1] [2]
Does a tourism-sector business need to register for GST even if annual turnover is below MVR 1 million?
Yes — the MVR 1,000,000 annual-turnover threshold for mandatory GST registration does not apply to tourism-sector operators. Any person conducting a taxable activity in the tourism sector must register with MIRA regardless of revenue size, because the threshold exemption only covers the general sector. A resort, guesthouse, dive school, or tourist vessel operator that receives its operating licence from the Ministry of Tourism is automatically registered for Green Tax in the same name as the licence holder from the licence issue date; a separate GST registration for tourism supplies is still required through MIRA's MIRAconnect portal. [1] [2]
What is the 10% non-resident withholding tax, and who must file the MIRA 602 return?
Under Section 55 of the Income Tax Act 25/2019, Maldivian businesses that pay royalties, management fees, technical service fees, interest, or dividends to a non-resident must withhold 10% of the gross payment and remit it to MIRA. The payer — not the foreign recipient — bears the filing obligation. The NWT Return (MIRA 602) and the corresponding payment are both due by the 15th of the month following the month in which the payment was made. Failure to withhold or file on time attracts penalties and interest under the Tax Administration Act. The foreign payee does not need a separate TIN, but the Maldivian payer must have an active TIN to submit the MIRA 602. [1] [2]
Do foreign tourist vessels and liveaboards need their own TIN, or does the local agent register?
Foreign tourist vessels operating in Maldivian waters are not required to register directly with MIRA. Instead, the local agent appointed in the Maldives must register for Green Tax and is solely responsible for filing monthly Green Tax returns and remitting the tax collected from tourists. The return and payment are due by the 28th of the following month via MIRAconnect. If a vessel also sells onboard goods or services subject to general GST (e.g., retail merchandise), those supplies require a separate GST registration under the local agent's or operator's TIN. A foreign liveaboard operator that changes local agents must ensure the new agent re-registers before the next return period. [1] [2]
Must a foreign digital-services company register for GST in Maldives if it sells SaaS to Maldivian customers?
From 1 July 2025, Maldives shifted to a destination-based GST principle for digital services: foreign digital platforms and online businesses must charge and remit Maldivian GST (8%) on supplies made to Maldivian-resident customers. Prior to that date the origin principle applied and most foreign platforms had no registration obligation. Online businesses — including non-resident ones — that are GST-registered must display their TIN and MIRA's GST logo in a conspicuous place on their portal under Section 10(c) of the GST Regulation. The registration threshold of MVR 1,000,000 still applies; platforms below that threshold may register voluntarily but are not compelled to. [1] [2]
Related Resources
- Malaysia TIN number guide — comparable South-East Asian TIN structure with tourism and digital-economy GST considerations
- Singapore TIN number guide — UEN-based identifier system used by a major regional trade and finance hub near the Maldives
- UAE TIN number guide — TRN and VAT registration for another prominent tourism and digital-services jurisdiction in the region
- How to verify GST number in Singapore — step-by-step guide for verifying a GST-registered business, useful when validating Maldivian partners with Singapore operations
