Instructions:

1. Select the number fo decimal places you'd like to use from the drop-down list (the default is 2).

2. You can use the Tab key to to move to the next field, and shift-Tab to move to the previous field.

3. Enter value you'd like to calculate in the first box.

4. Select the tax rate you need from the dropdown list.

5. Click/tap the "Add GST" or "Subtract GST" button depending on your requirement.

6. Click/tap the button to copy the result value to your device's clipboard.

Exemptions:

The standard rate of GST applies to all supplies of goods and services unless a specific measure provides for a reduced rate, the zero rate or an exemption.

All services provided by a business registered with the tourism ministry of the Maldives (unless otherwise exempted) is subject to the standard rate of 12% TGST.

Examples of goods and services taxable at 0%

• Essential goods specified in the GST Act, such as:
  • Rice
  • Sugar
  • Flour

  Note: rice, sugar and flour refer to such goods imported by the State Trading Organization at any given time and sold at controlled prices.

• Salt
• Milk
• Cooking oil
• Eggs
• Tea leaves
• Deep sea fish, reef fish, all types of fish packed in the Maldives and rihaakuru (fish paste)
• Vegetables such as potatoes, onions, carrots, cabbage, beans and tomatoes
• Ingredients used in making curry paste (cumin, fennel, coriander, turmeric, garlic, ginger, chili, chili powder, cinnamon, cardamom, peppercorn, any other such ingredient)
• Dhiyaahakuru, coconuts (kaashi, kurun’ba, kurolhi)
• Carrots, cabbage, beans and tomatoes among vegetables
• All kinds of fruits
• Bread, buns and faaroshi (rusk)
• Baby diapers
• Baby food
• Cooking gas
• Diesel
• Petrol
• Adult diapers
• Sanitary napkins, tampons, menstrual cups and other such products
• Goods and services exported from the Maldives, including goods exported by an export license holder or reexport license holder, goods supplied by duty free shops and services exported by a registered person. Services exported are services provided by a person in the Maldives to a person outside the Maldives and consumed outside the Maldives.
• Sale of a going concern. The disposal of a going concern shall be a zero-rated supply if the purchaser of the business is registered with the MIRA under the GST Act, or the purpose of the disposal transaction is to transfer ownership of a business owned by an individual or individuals to a company where at least 99% of share capital is held by the same individual or individuals.

The term "exempt supplies" refers to supplies of goods and services that are not liable to GST and do not qualify for input tax deduction.

Examples of exempt supplies of goods and services

• Electricity service
• Water facilities
• Postal service (not including courier services)
• Sewerage facilities
• Education
• Health services
• Medical devices and drugs
• Financial services
• Rent earned from lease of immovable property
• International transportation services
• Payments collected as fines
• Day care services provided by day care centers registered with the relevant Government authority or State institution
• Flats, land and buildings sold by the Government or by the Government through a third party under social housing schemes in which the Government has the discretion to control the price of the property being sold

Option to tax for exempt supplies. The option to tax exempt supplies is not available in the Maldives.

Country Information: