Maldives

Recovered after an initial research pass skipped Maldives (MIRA and IMF/World Bank pages all returned 403). RECOVERED, single-pass, high confidence: verbatim text extraction of the actual EY guide PDF (not just the landing page), Maldives chapter (begins page 947). The chapter's structure is Section A (Income tax) and Section B (Goods and services tax) only, followed directly by Section C (Work permit) — no 'Other taxes' section exists at all, unlike jurisdictions where EY includes one covering estate/inheritance/gift/property-type taxes; EY's own guide preface states that section 'varies by jurisdiction' and is included only where applicable. Verbatim quote: 'The government of Maldives has implemented the Income Tax Act, which is effective from 1 January 2020. With the implementation of this act, the Business Profits Tax, the remittance tax and certain provisions of the land sales tax have been repealed and individual income tax and employee withholding tax was introduced.' Section B covers GST (8%, 17% for tourism) and a per-guest tourism-specific Green Tax — both narrow/sectoral, not net-worth-based.