The income tax treaty between Hong Kong and the Maldives was signed on 26 May 2025. The treaty is the first of its kind between the two jurisdictions.
Taxes Covered
The treaty covers Hong Kong profits tax, salaries tax, and property tax, and covers Maldives income tax.
Residence
If a person other than an individual is considered a resident of both Contracting Parties, the competent authorities will determine the person's residence for the purpose of the arrangement through mutual agreem…