Every GST rate, and the dates it applied

There is no single GST rate in the Maldives, and there has not been one for years. There are two sectors and a history of changes, which means the correct rate for an invoice is a function of its date.

The rate windows

• General (GGST) — 6%, up to and including 2022-12-31.
• General (GGST) — 8%, from 2023-01-01 onwards.
• Tourism (TGST) — 12%, up to and including 2022-12-31.
• Tourism (TGST) — 16%, from 2023-01-01 to 2025-06-30 inclusive.
• Tourism (TGST) — 17%, from 2025-07-01 onwards.

The 6th Amendment moved both sectors on 1 January 2023 — general from 6% to 8%, tourism from 12% to 16%. The 7th Amendment moved tourism again, from 16% to 17%, on 1 July 2025. General rate supplies were not affected by the second change.

Why this is worth automating

A quarter that straddles an amendment contains invoices at two different tourism rates, both correct. Checking those by eye is exactly the kind of work that is easy to do carefully once and impossible to do carefully three hundred times.

This product checks each invoice against the rates that were legal on its own date, rather than against a rate chosen for the quarter. An invoice dated 28 June 2025 at 16% and one dated 2 July 2025 at 17% are both accepted; the same two swapped are both refused.