COUNTRies EXPLORER /
Maldives

Maldives

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Compliance Categories

3+

Possible Compliance Items

90+

Compliance Complexity

Tier 2
Tier 1
Tier 1
Tier 2
Tier 2
Tier 3
Tier 3
Tier 4
Tier 4
Tier 5
Tier 5

Basic Insights

VAT Rate (Standard)
6% (GST)
De Minimis Value
$200
Excise Taxes
Alcohol, tobacco
Special Import Procedures
Tourism-related restrictions; customs clearance via Male

Advanced Insights

Aerospace & Aviation
Art & Antiques
Automotive (Parts)
Defense & Military Equipment
E-commerce & Express
Electronics & Semiconductors
Fashion & Luxury Goods
High-End Industrial Machinery
Medical Devices & Equipment
Perishables (Food & Flowers)
Pharmaceuticals & Healthcare
Industry Sector
Avg Duties
Notes
0–20%
0–20%
10–20%
0–20%
10–20%
10–20%
20%
0–10%
0–10%
10–20%
0–10%
GST 8% (general), 16% (tourism); increases to 17% for tourism from July 2025
Certified antiques may be exempt/reduced rate
Higher for luxury vehicles
Exemptions for government/defense use
Duty/GST on all imports; no de minimis
Most electronics at standard rate
High duty on luxury items
Exemptions for investment/infrastructure
Many medical devices duty-free/reduced rate
Biosecurity applies; some foods reduced GST
Many medicines duty-free/reduced rate
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