Those who earn MVR 60,000 and above per month are obligated to pay income tax in Maldives. The tax amount depends on the overall package given to staff. The package includes monthly salary, accommodation rent in ful if fully furnished, if company furnished place then rent plus 20 percent, tickets, health insurance premium (including dependent), annual bonus and any other benefit paid to staff. The income tax brackets are as follows:

· Less than 60,000 - tax free.
· Between 60,000 to 100,000 - 5.5%
· Between 100,000 to 150,000 - 8%
· Between 150,000 to 200,000 - 12%
· Above 200,000 - 15%.