Corporate income tax (CIT) … rates Combined corporate income tax rate in Maldives
Maldives: Corporate income tax (CIT) … rates Combined corporate income tax rate was 15 Percentage of taxable income in 2026. ◆ Volatile
Corporate income tax (CIT) - statutory and targeted small business in Maldives, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Maldives is 15 Percentage of taxable income, measured in 2026. That is the highest value across all 27 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Maldives peaked at 15 Percentage of taxable income in 2011 and was at its lowest, 0 Percentage of taxable income, in 2000.
Maldives ranks 96th of 128 countries on this measure, in the middle of the range.
The series is highly variable year to year, so single readings are best treated with caution.
Corporate income tax (CIT) … rates Combined corporate income tax rate in Maldives, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 0 Percentage of taxable income | — |
| 2001 | 0 Percentage of taxable income | — |
| 2002 | 0 Percentage of taxable income | — |
| 2003 | 0 Percentage of taxable income | — |
| 2004 | 0 Percentage of taxable income | — |
| 2005 | 0 Percentage of taxable income | — |
| 2006 | 0 Percentage of taxable income | — |
| 2007 | 0 Percentage of taxable income | — |
| 2008 | 0 Percentage of taxable income | — |
| 2009 | 0 Percentage of taxable income | — |
| 2010 | 0 Percentage of taxable income | — |
| 2011 | 15 Percentage of taxable income | — |
| 2012 | 15 Percentage of taxable income | +0.0% |
| 2013 | 15 Percentage of taxable income | +0.0% |
| 2014 | 15 Percentage of taxable income | +0.0% |
| 2015 | 15 Percentage of taxable income | +0.0% |
| 2016 | 15 Percentage of taxable income | +0.0% |
| 2017 | 15 Percentage of taxable income | +0.0% |
| 2018 | 15 Percentage of taxable income | +0.0% |
| 2019 | 15 Percentage of taxable income | +0.0% |
| 2020 | 15 Percentage of taxable income | +0.0% |
| 2021 | 15 Percentage of taxable income | +0.0% |
| 2022 | 15 Percentage of taxable income | +0.0% |
| 2023 | 15 Percentage of taxable income | +0.0% |
| 2024 | 15 Percentage of taxable income | +0.0% |
| 2025 | 15 Percentage of taxable income | +0.0% |
| 2026 | 15 Percentage of taxable income | +0.0% |
Maldives compared with similar countries
- Maldives's 15 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 61% of the median. (38 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 10 |
| 2010s | 13.5 Percentage of taxable income | 0 Percentage of taxable income | 15 Percentage of taxable income | 10 |
| 2020s | 15 Percentage of taxable income | 15 Percentage of taxable income | 15 Percentage of taxable income | 7 |
Countries ranked near Maldives
- 93 Singapore 17 Percentage of taxable income compare
- 94 Hong Kong 16.5 Percentage of taxable income compare
- 95 Romania 16 Percentage of taxable income compare
- 96 Albania 15 Percentage of taxable income compare
- 96 Curaçao 15 Percentage of taxable income compare
- 96 Mauritius 15 Percentage of taxable income compare
- 96 Gibraltar 15 Percentage of taxable income compare
- 96 Montenegro 15 Percentage of taxable income compare
- 96 Oman 15 Percentage of taxable income compare
- 96 Serbia 15 Percentage of taxable income compare
- 96 Uzbekistan 15 Percentage of taxable income compare
- 96 Georgia 15 Percentage of taxable income compare
- 96 Kuwait 15 Percentage of taxable income compare
More economy & growth data for Maldives
- Real gdp growth, annual growth rate -39.81 % change on previous year (2024)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 4.5 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.5 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 29.4 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0001 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 1.08 units per person (2025)
- SDRs holdings, SDR, annual growth rate 23.22 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0001 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 0.7869 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 5.01 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Maldives?
- Corporate income tax (cit) - statutory and targeted small business in Maldives was 15 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Maldives?
- The highest recorded value was 15 Percentage of taxable income in 2011.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Maldives?
- The lowest recorded value was 0 Percentage of taxable income in 2000.
- How does Maldives rank for corporate income tax (cit) - statutory and targeted small business?
- Maldives ranks 96th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Maldives?
- Over the last ten years it is unchanged. The long-run trend across the full record is volatile.
- Where does this Maldives data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.