Maldives, Republic of
Resident in Maldives
An individual is considered a resident if:
- one’s permanent place of living is in Maldives or
- one is present in Maldives or intended to be present in Maldives for a period 183 days or more in a 12-month period commencing or ending in a tax year.
An employee or official of the government of Maldives, who is posted overseas, is also considered a resident.
Temporary resident in Maldives
An individual who is a resident in Maldives and staying in Maldives with a permit issued by Maldives Immigration Authority is considered a temporary resident.
A person who has married to a Maldives national will not be considered as a temporary resident.
A person who is not a resident or a temporary resident in Maldives is a non-resident.