Skip to main content

Maldives TIN Number Guide

Tax Identification Number (TIN)​

In Maldives, Tax Identification Numbers (TINs) are crucial for individuals and entities mandated to register with MIRA (Maldives Inland Revenue Authority). Each taxpayer receives a distinct 7-digit identifier known as the business partner number. The TIN format follows {BP}{Revenue Code}{Incrementing Number}.

For instance, consider "Taxpayer A" with the business partner number 1000001. Upon registering for GST, they obtain the TIN 1000001GST501. If the same taxpayer registers for Green Tax, the corresponding TIN becomes 1000001GRT001, and so forth. The initial 7 digits remain unique, while the revenue code and sequence number are added, resulting in a TIN tailored to the specific taxes the taxpayer is registered under at MIRA. This systematic approach streamlines tax processes and ensures accurate identification.

Official database - TIN search

How Lookuptax Can Help You in VAT Validation

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.

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. This agent-liability model means 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]

How Lookuptax Can Help You in VAT Validation

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.