Maldives tax residency: the 183-day rule
Maldives treats you as a tax resident at 183 days in any rolling 12-month window — but the day count is only the part we can calculate. It is one of Maldives's tests, not the whole rule (see the others below). Source: Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019), last reviewed 2026-06-26.
183 days isn't the only route — Maldives can also treat you as resident on non-day grounds (permanent place of living (permanent home), government employee/official posted overseas). See every test below.
Spend 183 days or more in Maldives across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Reviewed by Quentin Dupard, founder · last reviewed 2026-06-26 · How we research
- Threshold
- 183 days
- Counting window
- 12-month rolling
- Day-based test
- 1
- Last reviewed
- 2026-06-26
How does Maldives count days for tax residency?
According to Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019), you become a tax resident of Maldives once you spend 183 days or more there in any rolling 12-month window. Crucially, this is a rolling window: it does not reset on 1 January. Any qualifying span that contains enough days can trigger residency, so you have to watch a moving window rather than a fixed year.
183 days in any 12-month period (Resident status)
183 days · any rolling 12-month windowSpend 183 days or more in Maldives across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.
Under the Income Tax Act 25/2019 (s.79), an individual is "Resident" if present in the Maldives for an aggregate 183+ days in any rolling 12-month period commencing or ending in the tax year (or if their permanent place of living is in the Maldives). A Resident is taxed on WORLDWIDE income (s.10(a)) at progressive rates (0% up to MVR 720,000, then 5.5%–15%). IMPORTANT carve-out: a foreign national who crosses 183 days but stays lawfully under the Immigration Act and is NOT married to a Maldivian is "temporarily resident" (s.79(mm)) and taxed only on Maldives-source income — so for a typical expat the regime is effectively territorial despite the day count. The worldwide-income trigger bites those with a permanent home in the Maldives or married to a Maldivian. Personal income tax (remuneration/EWT) has applied since 1 April 2020.
What else makes you a tax resident of Maldives?
The day count is only one route. Maldives can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Permanent place of living (permanent home)
Income Tax Act s.79(kk)(1)(i): an individual whose permanent place of living/abode is in the Maldives is a RESIDENT regardless of any day count, and is taxed on worldwide income (subject to the temporary-resident carve-out).
Government employee/official posted overseas
Income Tax Act s.79(kk)(1)(iii): a person who is an employee or official of the Government of the Maldives and is posted overseas during a tax year is a RESIDENT (worldwide income) even with zero days physically in the Maldives.
Maldives at a glance
- Tax year
- Calendar year, 1 January – 31 December (Income Tax Act s.79).
- How days are counted
- An individual is "Resident" (s.79) if present an aggregate 183+ days in any rolling 12-month period commencing or ending in the tax year — or if their permanent place of living is in the Maldives. The 183-day count is aggregated over any qualifying 12-month window, not a single calendar year.
- What residency means
- A "Resident" individual is taxed on WORLDWIDE income (s.10(a)) at progressive rates (0% up to MVR 720,000, then 5.5%/8%/12%/15%). A foreign national who crosses 183 days but stays lawfully under the Immigration Act and is not married to a Maldivian is "temporarily resident" (s.79(mm)) and taxed only on Maldives-source income.
- Notable regime
- Personal income tax introduced by the Income Tax Act 25/2019 (remuneration/EWT taxed from 1 April 2020). The 183-day rule confers worldwide-income "Resident" status, but the "temporarily resident" carve-out means ordinary expats are effectively territorial despite the day count.
Official source
Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019). View the primary guidance ↗
Rule last checked against this source on 2026-06-26.
Count your days in Maldives
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Maldives's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Frequently asked questions
How many days can I stay in Maldives without becoming a tax resident?
According to Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019), Maldives treats you as a tax resident at 183 days across any rolling 12-month window (the "183 days in any 12-month period (Resident status)"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Maldives?
No. Beyond the day count, Maldives can treat you as resident through permanent place of living (permanent home), government employee/official posted overseas — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Maldives?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019).
What is the official source for Maldives's tax-residency rule?
Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019). The rule on this page was last checked against that source on 2026-06-26. Thresholds and tests change, so confirm before relying on it.
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