Maldives

  • €219 900

    hotel units, serviced residences, and villas

  • 7–10%

    A benchmark for individual resort projects

  • not freehold

    A right arising from the Primary Resort Lease—a sublease or a contractual right

  • Not provided

    Purchasing a unit does not confer immigration status

Why Maldives

The international resort market with a passive operating model—the investor typically does not manage the property independently; the unit is part of a hotel management company or a rental pool.

  • Master lease agreement for the resort

    The government transfers the island to the primary lessee; the investor’s right is derivative.

  • Passive model

    The operator monitors sales, rates, expenses, and revenue allocation.

  • International tourist demand

    Demand drives global tourism flows and the luxury hotel segment.

  • Income in foreign currency

    Prices and payments in the tourism sector are often quoted in USD.

Maldives

Types of Real Estate

  • Registered sublease

    The immediate right to lease a specific villa, as provided for in the Primary Resort Lease agreement.

  • Subject matter of the contract

    The right to use and receive payments without a separate title deed.

  • SPV / shareholding

    Shares of a company that holds leasehold or contractual rights.

  • Luxury residence

    It depends on the brand license, HMA, and the terms for removing the brand.

Key Locations

  • North / South Male'

    Fast transfer, simple logistics

    PRIORITY
  • Baa Atoll

    Premium segment, environmentally sensitive environment

    PREMIUM
  • Raa / Noonu

    New luxury resorts and designer residences

    PREMIUM
  • Ari Atoll

    A strong diving profile, international tourist traffic

    SELECTIVE
  • Haafu-Daalu and the southern atolls

    Increased logistics costs

    ENHANCED CHECK

Taxes and Expenses

Taxes and Expenses — Maldives
Tax Rate Comment
TGST 17% The purchase tax is not a one-size-fits-all tax—it depends on the structure of the transaction
Withholding tax possibly 10% It depends on the classification of the payment (rent, dividend, service payment)
Green Tax operational This refers to guest accommodations, not the purchase of a unit
Resale individually It depends on the structure (sublease, SPV, offshore holding)

A foreign investor does not acquire full ownership (freehold) of an island or land. The right is formalized as a leasehold or sublease, a corporate or contractual interest, and is limited to the remaining term of the resort’s primary lease (Primary Resort Lease).

How We Help

The full cycle—from candidate selection to closing the deal.

  1. Property Selection

    We compare the budget, investment horizon, type of rights, and operating model.

  2. Legal and project review

    Coordination of the work of a Maldivian attorney, a hospitality industry specialist, and an environmental expert.

  3. Transaction support

    Review of contracts, approvals, bank routing, and advance payment safeguards.

  4. Post-purchase support

    Interaction with the operator, verification of reports, payments, and resales.

A return of 7–10% is a guideline and depends on the legal structure, the resort’s performance, the operator, and expenses. The purchase does not grant a residence permit, permanent residence, or citizenship.