In short
GST registration in the Maldives is made with the Maldives Inland Revenue Authority (MIRA). Tourism suppliers must register regardless of turnover; other businesses register once taxable supplies pass MIRA's threshold. DBS Maldives confirms whether you must register and prepares the correct application.
What is GST registration in the Maldives?
GST registration in the Maldives is the process of registering a business with the Maldives Inland Revenue Authority (MIRA) for goods and services tax. MIRA administers GST, and registration is made using MIRA's GST registration forms.
There are two forms to know:
- MIRA 105 for general GST registration.
- MIRA 104 for businesses supplying tourism goods and services.
Our role is the registration application. We do not file tax returns or provide accounting.
Who needs to register for GST?
Two groups of businesses must register:
- Tourism suppliers. Businesses supplying tourism goods and services must register for GST regardless of turnover. Size does not matter.
- Other businesses must register once their taxable supplies pass the threshold set by MIRA. We confirm the current threshold rather than relying on figures quoted elsewhere.
Your registered business activities are often the first clue to which group you fall into. If you are a new business, we usually look at GST straight after company registration.
How to register for GST with MIRA
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Assess whether you must register
We review what you supply and who to, and whether tourism goods or services are involved.
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Choose the right form
Tourism suppliers use MIRA 104; general GST registration uses MIRA 105. We confirm which fits your business.
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Prepare the application
We complete the form from your business records and check every detail matches your registry information.
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Submit to MIRA
We lodge the application with MIRA and respond to any questions MIRA raises about it.
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Hand over
Once registered, we explain what the registration means for your business so your accountant or team can take it forward.
What do I need for GST registration?
- Your business registration details from the Registrar
- A list of the goods and services you supply
- Whether any of your supplies are tourism goods or services
- Records of your taxable supplies to date
- Contact and address details for the business
- Details of the person authorised to deal with MIRA
Common mistakes to avoid
- Assuming small means exempt. A small guesthouse or tour operator supplying tourism services must still register.
- Using an old threshold figure. Thresholds are set by MIRA and can change. Check the current one.
- Using the wrong form. Tourism and general GST have separate forms.
- Not watching your turnover. Monitor taxable supplies so you know when you approach the threshold.
- Overlooking your systems. MIRA has advised that accounting software and POS systems must capture the information tax law requires.
Unsure whether you need to register? Ask us and we will check.
Frequently asked questions
Who must register for GST in the Maldives?
Businesses supplying tourism goods and services must register for GST regardless of turnover. Other businesses must register once their taxable supplies pass the threshold set by MIRA. Because thresholds can change, check the current figure with MIRA or an adviser.
What is the difference between MIRA 104 and MIRA 105?
Both are MIRA's GST registration forms. MIRA 104 is used for registering for GST on tourism goods and services, while MIRA 105 is used for general GST registration. Choosing the right form depends on what your business supplies.
Does a small guesthouse need to register for GST?
If it supplies tourism goods or services, yes. Tourism suppliers must register for GST regardless of turnover, so the size of the guesthouse does not remove the requirement. We help prepare the tourism GST registration application with MIRA.
Does DBS Maldives file GST returns?
No. We help with GST registration and deregistration applications only. We do not file tax returns or provide accounting or bookkeeping services. After registration, your accountant or finance team handles the ongoing returns.
Who administers GST in the Maldives?
GST is administered by the Maldives Inland Revenue Authority, known as MIRA. Registration, deregistration and other GST matters are handled with MIRA using its own forms, such as MIRA 104 and MIRA 105 for registration and MIRA 106 for deregistration.
Last reviewed 6 October 2026. Requirements change; we confirm the current rules with you before any application.