Contributi fiscali dell'Employer of Record

Tipo di tassa	Aliquota	Base
Imposta sul reddito dei dipendenti (EWT)	0% - 15% (progressivo)	Retribuzione del dipendente (stipendio, salari, indennità, benefici)
Schemi di pensione per il pensionamento delle Maldive (MRPS) - Contributo dell'Employer	7%	Stipendio lordo del dipendente
Imposta sui beni e servizi (GST) - Settore Generale	8%	Valore dei beni venduti e dei servizi forniti
Imposta sui beni e servizi (GST) - Settore Turismo	16%	Valore dei beni venduti e dei servizi forniti dagli stabilimenti turistici

Presentazione delle dichiarazioni e conformità

• Pagamenti mensili e rendicontazione: L'Imposta sul reddito dei dipendenti (EWT) e i contributi pensionistici devono essere versati a MIRA e all'Ufficio Pensioni entro il 15° giorno del mese successivo. Di solito, i datori di lavoro presentano dichiarazioni di ritenuta mensili.
• Dichiarazione annuale: I datori di lavoro devono presentare una dichiarazione di riconciliazione annuale a MIRA entro il 30 giugno dell'anno successivo, riassumendo il reddito totale pagato e le tasse trattenute.
• Registrazione: I datori di lavoro devono registrare la loro attività presso il Ministero dello Sviluppo Economico, ottenere un numero fiscale nazionale e registrare i dipendenti con il Maldives Retirement Pension Scheme.

In the Maldives, employee tax deductions primarily revolve around income tax, encompassing various aspects such as rates, deadlines, and allowable deductions.

Income Tax

As of 2025, the Maldives follows a progressive income tax system with varying rates based on income levels. Employees are subject to withholding tax, where the employer deducts tax directly from the employee's salary and remits it to the Maldives Inland Revenue Authority (MIRA).

• Tax Rates: These are applied to the annual taxable income. While the exact rates for 2025 might not be readily available, using the 2023 rates as an example, they ranged from 0% for income up to MVR 720,000 to 15% for income exceeding MVR 2,400,000. These are prorated for monthly deductions under the Pay-As-You-Earn (PAYE) system.

• Deductions: Specific expenses related to employment are generally not deductible from employment income. However, certain deductions are permissible:

  • Zakat Payments: Payments made under the Islamic principle of Zakat are deductible.
  • Pension Contributions: Contributions to the Maldives Retirement Pension Scheme (MRPS) are deductible.
  • Life Insurance Premiums: Deductions are available under specific conditions.
  • Charitable Donations: Donations to approved state institutions or charities are deductible up to 5% of the taxable income.
  • Interest on Loans: Deductible up to 6% per year.

• Deadlines: Employee Withholding Tax returns and payments are due on the 16th of the following month (for example, January's return is due February 16th). It's crucial for employers to adhere to these deadlines to avoid penalties.

• Year-End Adjustment: While the PAYE system generally covers the final tax liability, employees can file an annual tax return for adjustments, if needed. This allows for accounting of deductions not considered during the year.

Other Relevant Taxes and Contributions

• Goods and Services Tax (GST): As of February 5th, 2025, the standard GST rate is 6%, with specific rates for certain sectors. For the tourism sector it is currently 16%, scheduled to increase to 17% from July 1st, 2025. Goods and services sold in cafes within tourist establishments (exclusively for employees) are subject to 8% GST as of November 5th, 2024.
• Green Tax: This tax applies to tourists staying in designated establishments.
• Social Security Contributions: Employers contribute 7% of the employee's pensionable wage.

It is important to note that tax regulations can change, so keeping up to date with the latest information from the MIRA is essential for accurate compliance. As of February 5th, 2025, this summary reflects the available information. Consulting a tax professional is recommended for personalized advice.