Maldives GST Calculator - gstcalculator.net

Calculate GST in the Maldives using the current general-sector and tourism-sector rates. Use the calculator to find GST-inclusive and GST-exclusive prices or determine how much GST is included in a price.

What are the GST rates in the Maldives?

The Maldives has two principal Goods and Services Tax rates:

General-sector GST: 8%
Tourism Goods and Services Tax (TGST): 17%

The 8% rate applies to general-sector taxable goods and services. The 17% TGST rate applies to qualifying goods and services supplied by the tourism sector.

The tourism-sector rate increased from 16% to 17% on 1 July 2025. The applicable rate depends on the type of supplier and the goods or services being provided.

Tourism Goods and Services Tax

Tourism Goods and Services Tax generally applies to goods and services supplied by businesses operating in the tourism sector. These may include tourist resorts, resort hotels, guesthouses, tourist vessels and certain businesses operating at tourist establishments.

Other businesses specifically treated as tourism-sector suppliers can include travel agencies, diving schools, spas, water-sports facilities and providers of certain services to foreign tourist vessels.

The precise classification of a supply depends on the Maldives GST legislation and current guidance from the Maldives Inland Revenue Authority.

Zero-rated goods and services in the Maldives

Some supplies are taxable at 0%. Under the Maldives GST Act, zero-rated supplies include:

Essential goods listed in Schedule 1 of the GST Act
Goods and services exported from the Maldives
The sale of a business as a going concern, when the applicable conditions are satisfied

Essential goods listed under the legislation include certain staple foods, fuel and other specified necessities. Because the official list can be amended, check the current GST Act and guidance from the Maldives Inland Revenue Authority before treating a supply as zero-rated.

Zero-rated supplies are still taxable supplies, but GST is charged at 0%. This treatment is different from a GST-exempt supply.

Maldives GST history

Goods and Services Tax was introduced in the Maldives on 2 October 2011.

From 1 November 2014 until 31 December 2022, the general-sector GST rate was 6% and the tourism-sector rate was 12%.

On 1 January 2023, the general-sector rate increased to 8% and the tourism-sector rate increased to 16%.

The tourism-sector rate increased again to 17% on 1 July 2025. The general-sector rate remained at 8%.

GST registration in the Maldives

GST registration is generally compulsory if a person or business:

Provides tourism goods or services
Imports goods into the Maldives, subject to the applicable exceptions
Had taxable sales exceeding MVR 1 million during the previous 12 months
Expects taxable sales to exceed MVR 1 million during the following 12 months

Taxable sales used to determine the threshold include zero-rated supplies. A business operating under a permit that is not required to register may apply for voluntary registration.

Registration requirements can depend on the activities performed and the sector in which the business operates. Check the current rules and registration process with the Maldives Inland Revenue Authority.

How to calculate Maldives GST manually

To calculate the GST amount, multiply the GST-exclusive price by the applicable GST rate.

General-sector GST calculation at 8%

For a GST-exclusive price of MVR 1,000:

GST amount: MVR 1,000 × 0.08 = MVR 80
GST-inclusive price: MVR 1,000 + MVR 80 = MVR 1,080

To extract 8% GST from a GST-inclusive price of MVR 1,080:

GST amount: MVR 1,080 × 8 ÷ 108 = MVR 80
GST-exclusive price: MVR 1,080 × 100 ÷ 108 = MVR 1,000

Tourism-sector GST calculation at 17%