Tax Treaty Between Malaysia and the Maldives has Entered Into Force

According to an update from the Maldives Inland Revenue Authority, the income tax treaty between Malaysia and the Maldives entered into force on 22 January 2026. The treaty, signed 24 May 2023, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Malaysian income tax and petroleum income tax, and covers Maldives income tax.

Residence

If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Co…