Maldives Makes Several Amendments to the Income Tax Regulation

The Maldives Inland Revenue Authority has announced the publication of the Sixth Amendment to the Income Tax Regulation in the Official Gazette on 20 August 2026.

The main changes primarily affecting individuals (natural persons) are summarized as follows:

• Changes to Sections 7(d) & 7(f): If an individual receives remuneration from more than one employer and has not been registered by any of them, they are legally required to self-register, provided their average monthly gross income …