Remote work visa programs have been launched in peer island states, with relatively narrow and easily passed legislation and regulations, and minimal need for the formation of new entities, additional budgets, complex logistics, or new infrastructure. The passage of a bill based on the below template drawn directly from the legislation in Barbados, and management of programs by the respective executive branch and local government bodies, would be sufficient to set up the program.
A Bill entitled: An Act to provide for non-nationals who work remotely from the Maldives for a period of 12 months and for related matters.
ENACTED by the People’s Majlis as follows:
1. Short title
This Act may be cited as the Remote Work Visa Act, 2026.
2. Definitions
For the purposes of this Act – “non-national” means a person who is not a citizen of the Maldives;
“Maldives Welcome Stamp” or “Stamp” means a visa granted by the Controller of Immigration with the approval of the Minister responsible for Immigration to a person to whom this Act applies.
3. Grant of Maldives Welcome Stamp
A non-national who is employed in, or conducts business in, a country other than the Maldives may, upon making application to the Minister responsible for Immigration in the form set out in the Schedule, be granted a Maldives Welcome Stamp to work remotely from the Maldives for a period of 12 months, subject to the following conditions:
(a) the applicant possesses a valid passport; (b) the applicant can show proof – (i) of annual income of USD 100,000 or more; and (ii) that the income is generated outside the Maldives; and (c) the applicant is the holder of valid health insurance for the period for which the Stamp was granted.
4. Individual may work remotely
A non-national who has been granted a Maldives Welcome Stamp to work remotely from the Maldives shall be deemed not to be resident in the Maldives for income tax purposes in respect of income derived from outside the Maldives for the duration of the Stamp.
5. Maldives Welcome Stamp
(1) A Stamp shall be granted for a period of 12 months only.
(2) The fee for the grant of a Stamp shall be –
(a) USD [4,000] in the case of an individual; and (b) where the individual is accompanied by family, USD [6,000].
6. Effect of grant of a Stamp
For the purposes of the Income Tax Act (and any successor legislation), income derived from outside the Maldives shall not be treated as Maldives-source income solely by reason of a person’s physical presence in the Maldives under a Stamp.
7. No employment to be taken in the Maldives
An individual to whom a Stamp has been granted shall not engage in employment in the Maldives other than the remote work for which the Stamp was granted, unless otherwise permitted by law.
8. Revocation of Welcome Stamp
The government may revoke the Stamp of an individual who contravenes or fails to comply with the provisions of this Act or any regulations made under it.
9. Maldives Welcome Stamp Register
A register of all individuals issued with a Maldives Welcome Stamp shall be kept by the Controller of Immigration and shall contain such information as may be determined by the Minister responsible for Immigration.
10. Earmarking of fees
(1) The government shall, on a monthly basis, cause not less than 40% of net fees collected under section 5(2) to be transferred to the Host Island Council Development Fund designated for the visa holder’s registered island of residence, to support clinics, sanitation, safety, and public spaces.
(2) The government shall, on a monthly basis, cause not less than 40% of net fees collected under section 5(2) to be transferred to a Debt and Deficit Reduction Account managed by the Ministry of Finance.
(3) The balance of fees funds administration and compliance.
(4) The Ministry of Finance shall publish quarterly a statement of transfers by island.