Informational For Residents
Information For Travelers
From 11 April 2021 onwards, the application for Dhivehi Passport is submitted via IMUGA, the online platform for Immigration services.
Kindly follow these steps to apply for Dhivehi Passports via IMUGA.
1. Visit imuga.immigration.gov.mv and register.2. Select ‘Dhivehi Passport’ service.
3. Select the reason for applying for passport and upload the filled passport application form with required documents.
4. You will be able to select the Maldives Embassy in Germany as the passport collection point.
4. Pay the passport fee via Bank of Maldives gateway.
5. If the application is complete, a notification will be sent via SMS/ EMAIL with the date and time to collect the passport.
Further details: https://immigration.gov.mv/how-to-apply/
Instructional video: https://bit.ly/3bfP2k7
To collect electronic passport, applicant must come. For Non-Electronic passports for below 10 years of age should be collected by mother or father. If due to any acceptable reason, mother or father can’t come, a letter should be submitted through council.
This letter also has option to give authority to sign the Terms and Condition of the application form.
Here is a sample letter to download.
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Maldivian citizens who have a child while residing in Germany can apply for their children to be issued a temporary travel document in order to travel or return to Maldives.
Please note that these instructions apply to Maldivians wishing to obtain temporary travel documents for new born children only. For information on the renewal of an expired passport click here, for the issuance of a passport in the event that a passport has been lost, stolen or damaged click here, and for the issuance of a passport for the first time click here.
Required Documents
To apply for a temporary travel document for a new born, please prepare the following documents for submission to the Embassy:
1. A covering letter requesting a temporary travel document, including details of the intended date of travel, contact details (phone number and postal address), and details of all enclosed documents
2. Copy of the child’s birth certificate
3. Please email a digital copy of a passport-sized photograph of the child taken within the last month that complies with the requirements set out by Maldives Immigration. Details of these requirements can be found here
4. Copy of the parents’ marriage certificate
5. Copies of the data page of both parents’ passports
6. Please email the Embassy on consular@maldivesembassy.uk for further application guidelines
7. Passport fees
Please ensure that all necessary documents are submitted when making your application
Processing Time
Following receipt of application, passport renewal will take approximately 7 days.
Renewal will take longer if the necessary documents are missing, incomplete or not in accordance with requirements, and/or payment is incorrect.
Information on how foreign nationals can obtain Police Clearance Certificates from the Maldives Police Service.
A Police Clearance Certificate contains details of any ‘disclosable’ convictions relating to the applicant under the Criminal Law of The Republic of Maldives. The issuance of Police Clearance Certificates is the responsibility of the Maldives Police Service. However, in certain circumstances, the Embassy may be able to provide assistance with applications.
As all Police Clearance Certificates must be collected by hand from the Police Headquarters in Male’, Foreign nationals seeking to obtain a certificate for their time as expatriate workers in the Maldives, are advised to contact their former employers in Maldives for assistance.
In the event that this is not possible, application forms can be downloaded here. All applications, with any supporting documents, should be sent to records@police.gov.mv.
All queries in relation to obtaining police certificates should be first directed to the Bureau of Criminal Records:
Bureau of Criminal Records,
Maldives Police Service,
Shaheed Hussain Adam Building,
Boduthakurufaanu Magu,
Male’
Republic of Maldives
Telephone: +960 3322112 (ext. 3733)
Email: records@police.gov.mv
Please Note: Obtaining Police Clearance Certificates can take a considerable amount of time when the applicant is outside of the Maldives. Please make applications well in advance.
To check the authenticity of an issued Police Clearance Certificate, click here.
If you are a Maldivian citizen who has given birth to a child abroad and you wish to register the birth in the Maldives, you will need to contact the Department of National Registration directly.
The Contact details of the Department of National Registration are as follows:
Telephone: 00960 3323814, 00960 3315440
Email: ict@dnr.gov.mv
If you are a Maldivian citizen who has got married abroad and you wish to register your marriage in the Maldives, you will need to contact the Family Court directly.
The contact details of the Family Court are as follows:
Telephone: 00960 3325502, 00960 3006101
Email: info@familycourt.gov.mv
Maldivian citizens residing in Germany can renew their expired National Identification Cards through the Maldives Embassy by following the instructions below.
To renew an expired passport, please prepare the following documents for submission to the Embassy:
Please ensure that all necessary documents are submitted when making your application
Following receipt of application, ID card renewal will take approximately 12 working days.
Renewal will take longer if the necessary documents are missing, incomplete or not in accordance with requirements, and/or payment is incorrect.
Foreign institutions may require Maldivian documents to be attested by the Maldivian authorities before they are accepted. The Embassy can attest documents issued by government agencies in the Maldives
This attestation service involves the placement of the Embassy’s seal on the document and/or issuing a letter certifying the authenticity of a document.
Generally, we provide the following services:
Note: The Embassy cannot confirm the validity of the contents of the document e.g. we can verify that a power of attorney is signed by somebody, but we do not verify that the contents of a document provide legal rights to a specific person.
If you have documents to attest, please contact us to arrange an appointment.
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The apex legislation governing registration of businesses in the Maldives is the Business Registration Act.
The Business Registration Act (Law No.: 18/2014) requires every person carrying on business in the Maldives to register a business entity in one of the prescribed forms for
Registration specified below:
A company is a business entity established pursuant to the Companies Act (Law no.10/96). In addition to locally incorporated companies, the Companies Act allows for re-registration and establishment of branches of foreign companies in the Maldives.
There are two main types of companies incorporated in the Maldives: i) Private limited company: Any two or more persons may as prescribed in the Companies Act, having the liability of its members limited, form a private company. A company can be incorporated as a private company if its Memorandum or Articles declares it as such. Shares may only be transferred in accordance with its Articles of Association and the number of members
Maldives Inland Revenue Authority (MIRA) established as a separate and independent legal entity under the Tax Administration Act (Law No.: 3/2010) is the sole authority responsible for enforcement and implementation 8. of tax policies in the Maldives.
The principal means of taxation in the Maldives are business profit tax and goods and services tax. There is no personal income tax in the Maldives.
Companies, Partnerships and other Persons 15 %
Withholding tax 10 %
Withholding tax is applicable to the following types of payments made to non-residents: Goods and Services Tax (GST) is a tax charged on the value of goods and services supplied in the Maldives. GST is charged under the Goods and Services Tax Act (Law Number 10/2011).
The Act makes a clear distinction between suppliers of tourism goods and services and suppliers of other (general) goods and services. Registration is compulsory if the value of goods and services supplied by the business exceed MVR 1 million (approx. USD 64,850) per annum.
However, importers of goods to the Maldives and suppliers of tourism goods and services are required to register even if the value of their supplies does not exceed the MVR 1 million threshold.
GOODS AND SERVICES TAX (GST)
Goods and Services Tax (GST) is a tax charged on the value of goods and services supplied in the Maldives. GST is charged under the Goods and Services Tax Act (Law Number 10/2011). The Act makes a clear distinction between suppliers of tourism goods and services and suppliers of other (general) goods and services.
Registration is compulsory if the value of goods and services supplied by the business exceed MVR 1 million (approx. USD 64,850) per annum. However, importers of goods to the Maldives and suppliers of tourism goods and services are required to register even if the value of their supplies does not exceed the MVR 1 million threshold.
OTHER TAXES
Green Tax will be levied at a flat rate of USD 6 per tourist per day at tourist resorts, tourist hotels and tourist vessels, and USD 3 per day of stay from tourist guest-houses. Green Tax liable tourist establishments will be automatically registered for Green Tax, in the name of the operating license holder, from the date on which the Ministry of Tourism issues the operating license.
Tourism Land Rent in Maldives is payable under the Second Amendment to the Maldives Tourism Act (Law No.: 20/2010). Tourism land rent is based on the land area of islands and plots of land leased out from the government for the purpose of developing and operating tourist establishments. The following are considered as tourist establishments for the purposes of land rent:
Duty Free Royalty is levied under the Act Governing Duty Free Areas in the Maldives (Law No.: 9/81). All duty free shops in the Maldives are liable to pay a monthly royalty calculated as a percentage of sales.
All parties wishing to conduct duty free businesses in the Maldives are required to register with the Ministry of Economic Development and obtain a license in respect of each duty free shop. For royalty purposes, duty free shops have to be registered with the MIRA once they are granted with the license to operate by the Ministry of Economic Development.
Tax on profits of banks operating in the Maldives is levied under the Bank Profit Tax Act (Act No. 9/85) and administered through the Bank Profit Tax Regulation. For Bank Profit Tax purposes, all commercial banks operating in the Maldives would be registered with the MIRA once they are granted with the license to operate by the Maldives Monetary Authority.
Banks and money transfer agencies are required to collect a 3% remittance tax on money transferred out of the country by foreigners employed in the Maldives. Employers are required to ensure that their expat employees maintain an account at a local bank and that all remuneration due to those expat employees is deposited into those accounts.
A “foreign person” means every person who is not a Maldivian citizen as explained in Article 9 of the Maldives constitution, and includes companies, partnerships, clubs, societies, and business entities registered overseas.
Article 9 of the Maldivian Constitution
(a) Citizens of the Maldives at the commencement of this Constitution.
(b) Children born to a citizen of the Maldives; and
(Foreigners who, in accordance with the law, become citizens of the Maldives.
iii) Any person who wishes to relinquish his citizenship may do so in accordance with law.
In accordance with the applicable laws and regulations, a foreign person may choose, either to set up a company, partnership, reregister a company incorporated in a foreign jurisdiction or establish a branch of a foreign legal entity by incorporating or re-registering a business in the Maldives.
Currently, there are 2 regimes available for foreign investors to establish their business in the Maldives.
normal regime governed under the
governed under the Special Economic
Zones Law
The Business Registration Act (Law No.: 18/2014) lists out the following criteria under which foreign persons are allowed to carry out business in the Maldives under this regime.
the field of law, healthcare, accounting, taxation, financial services; or
creditworthiness issued from a bank approved by the Maldives Government; and
Subject to fulfilling the above criteria, a foreign
person will need to be registered as a Company under the Maldives Companies Act (Law No.: 10/96) or as a Partnership under Partnership Act (Law No.: 13/2011).Maldives Companies Act also allows re-registration of companies incorporated under foreign jurisdictions and establishment of branches of foreign companies.
FOREIGN INVESTMENT REGISTRATION PROCEDURE
Noted below is a step-by-step guide on obtaining approval for a foreign investment request, and the subsequent registration process that is required to establish a business entity under the normal regime governed under the Foreign Investment Law
STEP 1 Lodge Foreign Investment Application at the Ministry of Economic Development
STEP 2 Getting the Foreign Investment approval
STEP 3 Registration of a business entity
STEP 4 Sign the Foreign Investment Agreement
STEP 5 Obtain licenses and permits