Malaysia has published the Double Taxation Relief (The Government of The Republic of Maldives) Order 2025 in the Official Gazette, which provides for the ratification of the pending income tax treaty with the Maldives. The treaty, signed 24 May 2023, is the first of its kind between the two countries. It will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.