Corporate taxation

The corporate tax rate is 15%.

Transfer pricing

Maldivian transfer pricing regulations are contained in Section 68(b)(4) and Section 76(b) of the Income Tax Act (Law Number 25/2019) and Transfer Pricing Regulation (2020 –R-43).

The Transfer pricing regulation and documentation requirements of the Maldives was prepared with reference to the OECD Transfer Pricing Guidelines.


Transfer Pricing Case Law

Case NameDescriptionDateCountriesKeywords