Foreign nationals must hold a valid work visa and residence authorisation to work in the Maldives.

• Employers or an EOR sponsor the application through Maldives Immigration.
• Work permits are usually tied to employment and require submission of passport details, contract information, and necessary documentation.
• Both employers and expatriates must maintain compliance with immigration conditions.

• Employers must register with the Maldives Inland Revenue Authority (MIRA) and comply with payroll tax withholding and social security contributions.
• Payroll is generally run monthly, with employers required to withhold income tax from employee remuneration and remit contributions to the Maldives Retirement Pension Scheme (MRPS).
• Social Security Contributions: Employers and employees each contribute 7% of wages to the Maldives Retirement Pension Scheme (MRPS).

• Employment contracts in the Maldives must be in writing and aligned with local law.
• Contracts can be fixed-term or indefinite.
• Probation periods (often up to 3 months) are permitted.
• Standard working hours are typically up to 48 hours per week, and contracts should clearly outline duties, remuneration, hours, and termination provisions.

• Annual Leave: Around 30 days of paid annual leave after one year of service.
• Public Holidays: Paid statutory holidays observed nationwide.
• Sick Leave: Paid sick leave with medical certification (subject to statutory provisions).
• Maternity Leave: Statutory maternity leave under employment law; employer and social security practices often apply.
• Other Benefits: Additional allowances (e.g., Ramadan allowance for eligible employees) may apply.

• Tax Residency: Individuals present in the Maldives for ≥183 days are generally tax residents; residents are taxed on worldwide income, while non-residents are taxed on Maldives-sourced income.
• Tax Year: Calendar year (January 1 – December 31).
• System: Progressive income tax up to 15% for individuals.
• Corporate & Other Taxes: Companies face separate business profit tax rules.