Guide de l'expatrié à long terme en Maldives

Relocating to the Maldives for the long term involves navigating specific immigration pathways, as the country's policies are primarily geared towards tourism and employment by local entities. As of May 2026, the official immigration authority is Maldives Immigration (immigration.gov.mv).

• Visa-Free Entry and Tourist Stay Limits:

  • Most nationalities, including citizens of the EU, US, UK, Canada, Australia, and many others, are granted a 30-day tourist visa on arrival, provided they have a valid passport (at least 6 months validity), a confirmed onward/return ticket, and sufficient funds for their stay (approx. USD 100 per day). This visa can often be extended for up to 60 or 90 days, but extensions are not guaranteed and require an application to Maldives Immigration.
  • It is crucial to understand that a tourist visa does not permit any form of employment or remote work within the Maldives.

• Temporary Residency Tracks:

  • Work Visa/Permit: This is the most common route for long-term stay. A foreign national must secure employment with a Maldivian company. The employer is responsible for applying for the Work Permit (Employment Approval) on behalf of the employee through the Ministry of Economic Development and then the Work Visa through Maldives Immigration. Work permits are typically issued for one year and are renewable.
    • Requirements: Valid passport, employment contract, educational certificates, medical certificate, police clearance, and other documents as required by the employer and authorities. The employer must demonstrate that no qualified Maldivian national is available for the position.
  • Study Visa: Available for foreigners admitted to educational institutions in the Maldives. The institution typically sponsors the visa application.
  • Family Visa (Dependent Visa): Spouses and dependent children of foreign nationals holding a valid Work Visa can apply for a Dependent Visa. Proof of relationship (marriage certificate, birth certificates) and financial dependency are required.
  • Investment Visa: The Maldives offers limited pathways for investors. While not a direct 'investment visa' in the traditional sense for residency, significant foreign investment in approved projects can facilitate work permits for key personnel. Specific details require consultation with the Ministry of Economic Development.

• Permanent Residency: The Maldives does not have a direct 'permanent residency' program for foreign nationals in the way many Western countries do. Long-term stay is generally tied to renewable temporary visas (e.g., work permits). Continuous renewal of work permits or dependent visas is the de facto method for extended stays.

• Citizenship: Maldivian citizenship is exceptionally difficult to obtain for foreigners. It is primarily based on jus sanguinis (descent). Naturalization is possible but requires a minimum of 12 years of continuous residency, renunciation of previous citizenship, proficiency in Dhivehi, and other stringent conditions. The process is lengthy and rarely granted to non-Maldivians.

• Work Permits and Employment Authorisation for Foreigners:

  • All foreigners intending to work in the Maldives must obtain a Work Permit (Employment Approval) from the Ministry of Economic Development and subsequently a Work Visa from Maldives Immigration. Working without proper authorization is illegal and can lead to severe penalties, including deportation.
  • The employer initiates the process, and the permit is tied to that specific employer and position.

• Digital Nomad or Remote Worker Visa Programmes: As of May 2026, the Maldives does not offer a dedicated digital nomad or remote worker visa programme. Foreigners cannot legally work remotely for an overseas employer while in the Maldives on a tourist visa. Any individual wishing to reside and work, even remotely, must secure a work permit through a local Maldivian entity.

• Student Visas: Prospective students must first gain admission to a recognized educational institution in the Maldives. The institution will then guide them through the student visa application process, which typically involves submitting admission letters, financial proof, and personal documents to Maldives Immigration.

• Family Reunion and Dependent Visas: These visas allow spouses and dependent children of foreign work permit holders to reside in the Maldives. The primary work permit holder must demonstrate sufficient financial means to support their dependents. Applications are made through Maldives Immigration.

• Application Process:

  • Where to Apply: For work permits, the employer applies to the Ministry of Economic Development. For visas (work, dependent, student), applications are typically submitted to Maldives Immigration, either online or in person in Malé.
  • Documentation: Varies significantly by visa type but generally includes: valid passport, passport-sized photos, application forms, medical certificates, police clearance certificates, employment contracts, educational qualifications, marriage/birth certificates (for dependents), and proof of financial means.
  • Fees: Visa fees vary. For example, a work visa processing fee might be around MVR 500 (approx. USD 32) plus other administrative charges. Work permit fees are paid by the employer and can be substantial (e.g., MVR 1,000-2,000 per month, approx. USD 65-130, depending on the sector and nationality, paid annually).
  • Timelines: Processing times can range from a few weeks to several months, depending on the visa type and the efficiency of the application. It is advisable to start the process well in advance.

• Renewal Procedures: Most temporary visas are renewable. Applications for renewal must be submitted to Maldives Immigration before the current visa expires. Requirements are similar to initial applications, often including updated employment contracts, medical checks, and proof of continued eligibility.

• Common Pitfalls and Refusal Reasons:

  • Overstaying a visa: Leads to fines and potential deportation.
  • Working on a tourist visa: Strictly prohibited and results in severe penalties.
  • Incomplete or fraudulent documentation: All documents must be accurate and genuine.
  • Lack of a clear purpose for stay: Especially for long-term visas, a legitimate reason (employment, study) is essential.
  • Failure to meet financial requirements: For dependent visas or extensions.
  • Criminal record: Can lead to visa refusal.
  • Health issues: Certain communicable diseases can lead to refusal.

Understanding tax obligations in the Maldives is crucial for any long-term expat. The primary tax authority is the Maldives Inland Revenue Authority (MIRA) (mira.gov.mv).

• Tax Residency Rules:

  • A foreigner generally becomes a tax resident in the Maldives if they reside in the country for more than 183 days in any 12-month period. Tax residency determines the scope of an individual's tax liability.

• Income Tax Rates and Brackets for Residents vs Non-Residents:

  • Personal Income Tax (PIT): Introduced in 2020, PIT applies to individuals, including foreigners who are tax residents. The tax year is the calendar year (January 1 to December 31).
    • Resident Income Tax Rates (as of May 2026):
      • Annual income up to MVR 720,000 (approx. USD 46,750): 0%
      • Annual income from MVR 720,001 to MVR 1,200,000 (approx. USD 46,750 - USD 77,920): 5%
      • Annual income from MVR 1,200,001 to MVR 1,800,000 (approx. USD 77,920 - USD 116,880): 10%
      • Annual income above MVR 1,800,000 (approx. USD 116,880): 15%
    • Non-Residents: Non-residents are generally taxed only on income sourced from the Maldives. The applicable rates can vary, and withholding tax may apply to certain types of income (e.g., rent, royalties). Income from employment in the Maldives would typically be subject to PIT if it exceeds the threshold, even for non-residents, but the tax residency rules are key.

• Double Taxation Treaties: The Maldives has a limited number of Double Taxation Avoidance Agreements (DTAAs). Key countries with active treaties include:

  • United Arab Emirates
  • India
  • China
  • These treaties aim to prevent individuals and companies from being taxed twice on the same income in both countries. Expats from countries with DTAAs should consult the specific treaty to understand its implications for their tax situation.

• Social Security and Pension Contributions for Foreigners:

  • The Maldives has a national pension scheme, the Maldives Pension Act. Foreign employees working in the Maldives are generally required to contribute to the Maldives Retirement Pension Scheme (MRPS).
  • Contribution Rates (as of May 2026): Both the employee and the employer contribute 7% of the employee's basic salary to the MRPS, totaling 14%.
  • These contributions are mandatory for all employees, including expatriates, unless exempted by specific bilateral agreements or short-term employment conditions. The accumulated pension can typically be withdrawn upon leaving the Maldives permanently, subject to specific rules.

• Tax Filing Requirements, Deadlines, and How to File:

  • Filing Requirements: Individuals who are tax residents and whose annual income exceeds the tax-free threshold (MVR 720,000) are required to file an annual income tax return.
  • Deadlines: The annual income tax return for a calendar year must be filed by March 31st of the following year.
  • How to File: Tax returns are filed electronically through the MIRA's online portal. Employers are responsible for withholding income tax from salaries (PAYE) and remitting it to MIRA.

• Tax Deductions and Allowances Available to Expats:

  • The Maldivian income tax system has a progressive rate structure with a significant tax-free threshold. There are generally limited specific deductions or allowances for expats beyond the standard thresholds. It's advisable to review the latest tax regulations or consult a local advisor for any potential deductions.

• Property Ownership Tax for Foreigners:

  • Foreigners generally cannot own land outright in the Maldives. Property ownership for foreigners is typically limited to long-term leases (up to 99 years) or through condominium units in integrated tourism resorts. Taxes related to property ownership would primarily be indirect, such as Goods and Services Tax (GST) on transactions or lease payments, rather than a direct property tax on ownership.

• Capital Gains Tax:

  • The Maldives does not currently impose a general capital gains tax on individuals. However, gains from the sale of certain assets, particularly business assets or shares, might be subject to Business Profit Tax if the individual is deemed to be conducting a business.

• VAT and Other Indirect Taxes Affecting Daily Life:

  • Goods and Services Tax (GST): This is a significant indirect tax. As of May 2026, there are two rates:
    • General Goods and Services Tax (GGST): Applies to most goods and services, including retail, food, and general services. The rate is 8%.
    • Tourism Goods and Services Tax (TGST): Applies specifically to goods and services provided by the tourism sector (resorts, guesthouses, safari vessels, dive centers). The rate is 16%.
  • Green Tax: A daily environmental tax levied on tourists staying in tourist establishments (e.g., USD 6 per person per night for resorts/hotels, USD 3 per person per night for guesthouses/safari vessels). While primarily for tourists, long-term expats staying in such establishments would also incur this.
  • Import Duties: Applied to most goods imported into the Maldives.

• Wealth or Net Worth Taxes: The Maldives does not impose wealth or net worth taxes on individuals.

• When to Engage a Local Tax Advisor: It is highly recommended to engage a local tax advisor, especially if:

  • Your income is substantial or complex (e.g., from multiple sources, international investments).
  • You are unsure about your tax residency status.
  • You are from a country with a Double Taxation Agreement and need to understand its specific application.
  • You are involved in business activities or property transactions.
  • Tax laws can be complex and subject to change, and professional advice ensures compliance and optimizes your tax position.

• Penalties for Non-Compliance: MIRA imposes penalties for late filing, non-filing, and underpayment of taxes. These can include monetary fines and interest charges on overdue amounts. Serious non-compliance can lead to legal action.