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.

Non-resident

A person who is not a resident or a temporary resident in Maldives is a non-resident.