Global Daily Tax News, Maldives Raises WHT On Payments To Non-Residents, (Sep 8, 2026)

The Government of the Maldives has enacted the Second Amendment to the Income Tax Act, raising the rate of withholding tax on payments to non-resident contractors.

For purposes of the change, a non-resident contractor is a person not resident in the Maldives who undertakes, under a contract, agreement, or arrangement (other than as an employee), to provide goods or services of any kind in the Maldives, or undertakes to supply the use of, or the right to use, in the Maldives any goods or services of another person.

The amendment provides that the withholding tax rate on payments to such non-resident contractors is doubled, with effect from August 31, 2026, from five percent to 10 percent.