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The Maldives Inland Revenue Authority (MIRA) has published the Sixth Amendment to the Goods and Services Tax Act (Law no. 20/2022), which provides for an increase in the country's GST rates with effect from 1 January 2023. This includes an increase in the general sector (standard) rate from 6% to 8% and an increase in the tourism sector rate from 12% to 16%. Certain adjustments are also made with respect to the scope of supplies considered as tourism goods and services subject to the higher tourism sector rate. MIRA has provided further information on the GST rate changes in a separate Circular and Fact Sheet.