Tax Map · Relocation rankings

Tax residency in Maldives

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• permanent place of living is in the Maldives (Section 79(kk)(1)(i) Income Tax Act)
• present in the Maldives or intending to be present for an aggregate of 183 days or more in any 12‑month period commencing or ending during a tax year (Section 79(kk)(1)(ii))
• employee or official of the Government of Maldives posted overseas during a tax year (Section 79(kk)(1)(iii))

For a foreign individual, the main longer-term residence route is the government’s new residence-by-investment programme; otherwise Maldives mainly offers short-stay entry, while work-related stay requires employer sponsorship and a work permit.

Tax residency is purely residence-based: if you no longer have your permanent place of living in Maldives, are not a government employee posted abroad, and stay under the 183‑day / 12‑month threshold, you cease to be a tax resident without any tail rules or exit tax. The main practical difficulty is ensuring you clearly break your permanent place of living and day‑count ties for Maldivian purposes.

“Section I – Criteria for Individuals to be considered a tax resident The section 79(kk) of the Income Tax Act details how the residency status for individuals are determined in Maldives. The section as follows: (kk) “Resident” means: (1) in the case of an individual, any person: i. whose permanent place of living is in the Maldives; or ii. who is present in the Maldives or intends to be present in the Maldives for an aggregate of 183 (One Hundred and Eighty-Three) days or more in any 12 (Twelve) month period commencing or ending during a tax year; or iii. who is an employee or official of the Government of the Maldives and is posted overseas during a tax year.” — Maldives Inland Revenue Authority (MIRA)

Estimate — confirm against the linked sources. See methodology.