Deloitte Maldives

Deloitte Maldives Welcome to the official page of Deloitte Maldives. Deloitte drives progress. Our existence is driven by one purpose: to make an impact that matters.

With approximately 460,000 professionals worldwide, Deloitte member firms provide industry-leading services in audit and assurance, tax, consulting, financial advisory, and risk advisory across more than 150 countries. To us, that means lasting results for our clients and their businesses, ideas and actions that look out for the greater good. It is empowering our people and promoting their growth.

Deloitte invests in exceptional people from diverse backgrounds and empowers them to achieve more than they could elsewhere. Our work is guided by integrity and driven by action. We believe that when our clients and communities thrive, so do we. On this page, we share news, events, and the latest thought leadership insights from Deloitte Maldives and the wider Deloitte network. We value your participation, conversations, and feedback. Stay connected by following Deloitte Maldives on our social media channels:

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The Sixth Amendment to the Maldives Income Tax Regulation (Regulation No. 2026/R-67) introduces significant changes to t...
27/08/2026

The Sixth Amendment to the Maldives Income Tax Regulation (Regulation No. 2026/R-67) introduces significant changes to the Maldives tax framework, covering taxpayer registration, employee withholding tax, accommodation benefits, accounting and reporting requirements, lease taxation, capital allowances, functional currency determination, and more.

This Tax Alert provides an overview of the key amendments and their potential implications for taxpayers. In addition, the memo includes practical examples and highlights key considerations and potential implications that taxpayers should take into account in meeting their tax compliance obligations.

25/08/2026

As we commemorate Milad Un-Nabi, we reflect on the life and teachings of Prophet Muhammad and the enduring values of compassion, kindness, justice, and unity he exemplified.

An Income Tax Act Amendment Bill was presented to the People’s Majlis on 17 August 2026 and is currently at the Committe...
21/08/2026

An Income Tax Act Amendment Bill was presented to the People’s Majlis on 17 August 2026 and is currently at the Committee Stage. The proposed amendments could have significant implications for businesses making payments to non-resident contractors and suppliers.

Key changes include an increase in the withholding tax rate on payments to non-resident contractors from 5% to 10%, along with an expanded definition of non-resident contractors to cover the supply of either goods or services in the Maldives. The proposed changes could increase the tax exposure of affected non-resident contractors, particularly those currently calculating their income tax on a net basis.

Swipe through for an overview of the proposed changes and their potential implications for businesses.

For more details on the proposed amendments, please visit: https://delo.tt/6185B1Yzz7

The Government of Maldives has proposed amendments to the GST Act to begin implementing the destination principle, with ...
18/08/2026

The Government of Maldives has proposed amendments to the GST Act to begin implementing the destination principle, with significant implications for offshore suppliers of inbound tourism products. Under the proposed amendments, inbound tourism products supplied by offshore booking platforms, foreign tour operators and travel agents would be subject to GST.

Other key proposed changes include new place of supply rules, a margin-based approach to determine the value of supply of an inbound tourism product, and restrictions on claiming input tax for suppliers of inbound tourism products without a permanent place of business in the Maldives.

Affected businesses would be required to register with MIRA within 30 days of commencement and should begin assessing the potential impact and preparing for compliance early.

Swipe through for a summary of the proposed amendments and their practical implications.

Today, we celebrate the National Day of the Maldives, honoring a proud legacy of resilience, unity, and national identit...
14/08/2026

Today, we celebrate the National Day of the Maldives, honoring a proud legacy of resilience, unity, and national identity that continues to shape the nation’s journey and future.

We're live! Join the Deloitte ORBIT webinar on "ISSA 5000 Unpacked: What Preparers Need to Know." Hear from our experts ...
05/08/2026

We're live!

Join the Deloitte ORBIT webinar on "ISSA 5000 Unpacked: What Preparers Need to Know."

Hear from our experts as they unpack the new sustainability assurance standard and discuss its practical implications for preparers of annual reports and sustainability-related disclosures.

Register now and join us live:
https://delo.tt/6186B168us

The webinar is happening today! If you haven't registered yet, there's still time to join us for the "ISSA 5000 Unpacked...
05/08/2026

The webinar is happening today!

If you haven't registered yet, there's still time to join us for the "ISSA 5000 Unpacked – What Preparers Need to Know" webinar.

Hear from our experts as they unpack the new sustainability assurance standard and discuss its key principles, assurance requirements, and what preparers of annual reports and sustainability-related disclosures need to know.

📅 Today
🕒 3.00 pm – 4.00 pm (MV Time)

Register now and join us live:
https://delo.tt/6181B166jX

As sustainability reporting continues to evolve across the region, understanding assurance expectations is becoming incr...
04/08/2026

As sustainability reporting continues to evolve across the region, understanding assurance expectations is becoming increasingly important.

Siraj Muneer, Partner – Audit & Assurance Practice Leader, Deloitte Maldives, shares why organizations should begin preparing for the changing sustainability reporting landscape and what this means for businesses in the Maldives.

Join the Deloitte ORBIT Series to explore these topics in greater depth.

Register here:
https://delo.tt/6184BECpF8

Meaningful conversations drive meaningful business outcomes.Malinda Boyagoda, Partner – Audit & Assurance, Assurance Lea...
02/08/2026

Meaningful conversations drive meaningful business outcomes.

Malinda Boyagoda, Partner – Audit & Assurance, Assurance Leader & Industry Leader for Financial Services at Deloitte Sri Lanka and Maldives, introduces Deloitte ORBIT, our new webinar and podcast series created to bring practical perspectives on the topics shaping today's business landscape.

Join us for our inaugural session, ISSA 5000 Unpacked: What Preparers Need to Know, and be part of the conversation.

Register here:
https://delo.tt/6184BE4SxC

What is ISSA 5000, and why does it matter? As sustainability reporting continues to evolve, organizations are increasing...
01/08/2026

What is ISSA 5000, and why does it matter?

As sustainability reporting continues to evolve, organizations are increasingly expected to provide reliable sustainability-related information that can be independently assured.

Join the first session of the Deloitte ORBIT Series as our experts unpack ISSA 5000 and discuss what preparers need to know, from the key principles of the standard to the practical considerations for assurance engagements.

📅 Wednesday, 5 August 2026
🕒 3.00 pm – 4.0 pm (MV Time)

Register here:
https://delo.tt/6186BENEar

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H. Thandiraiymaage, 3rd Floor Roashanee Magu
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