Maldives (MV)
The Maldives is the world's most geographically dispersed country — a chain of 26 coral atolls and 1,192 islands stretching 900km across the Indian Ocean, of which only about 185 are inhabited.
Estate & Inheritance in Maldives
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
For foreign nationals who die in the Maldives, Maldivian authorities typically defer to your home country's legal system and embassy for estate matters — your home country law governs disposition of your worldwide assets. Inheritance law in the Maldives is governed by Islamic Shariah for Maldivian Muslim citizens. Foreign expats are not subject to forced Shariah inheritance rules, but local assets (bank accounts, pension balances) are subject to Maldivian court processes if disputed. The Maldives has no inheritance tax.
Intestacy — What Happens Without a Will
For Maldivian citizens who die without a will, Islamic inheritance law (Shariah) applies, distributing assets according to fixed Quranic proportions. For foreign nationals dying in the Maldives without a will, the home country's intestacy rules generally apply to their worldwide estate. A Maldivian court may have jurisdiction over Maldivian-sited assets if there is no will, leading to delays. A valid home-country will prevents this. Contact your embassy immediately — the home country consulate coordinates repatriation and estate matters.
Types of Valid Will
Home Country Will (apostilled)
Foreign WillA will prepared in your home country, apostilled or consularly authenticated, is the recommended approach for expats in the Maldives. It is generally recognised for governing your worldwide estate including Maldivian-sited assets.
Valid in the Maldives for foreign nationals. Must be authenticated (apostilled for Hague Convention countries).
Leave a certified copy with your employer HR and with a trusted family member at home. Register with your embassy if that service is available.
Maldivian Notarial Will
Maldivian Civil WillA will drafted by a Maldivian lawyer and executed before witnesses in the Maldives. Primarily used by Maldivian citizens. Available to foreign nationals but rarely necessary if a valid home-country will exists.
Valid in the Maldives. May need to be re-authenticated for enforcement in your home country.
Engage a Maldivian lawyer (Maldives Bar) for drafting. Useful if you have significant Maldivian-sited assets.
Forced Heirship
Forced heirship (forced Islamic inheritance shares) applies to Maldivian Muslim citizens. Foreign nationals are generally NOT subject to Maldivian forced heirship rules — your home country succession law governs your estate. However, if your estate contains Maldivian-sited assets and no valid will exists, Maldivian courts may apply local rules in the absence of clear guidance. A valid will prevents this risk.
EU Succession Regulation (Brussels IV)
EU Succession Regulation (EU No 650/2012) does not apply in the Maldives — the Maldives is not an EU country and has no comparable private international law framework for succession. For EU nationals, home country law governs the worldwide estate but Maldivian courts may still need to process local assets separately. Seek advice from both a Maldivian lawyer and a home-country estate lawyer for cross-border estates.
Inheritance Tax
The Maldives has NO inheritance tax, estate duty, or death tax. Assets held in the Maldives pass without any Maldivian inheritance tax charge. Your home country may levy its own inheritance or estate tax on your worldwide assets — check home country rules.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All heirs (Maldivian law) | No inheritance tax — unlimited | 0% |
Home country inheritance tax can still apply. UK: inheritance tax at 40% on estates above GBP 325,000. USA: federal estate tax on estates above USD 13.6 million (2026). France: succession tax at progressive rates. Consult a home-country tax adviser to understand your estate's exposure before departure.
Cross-Border & Multi-Country Estates
The most practical cross-border concern for Maldives expats is the MPAO pension withdrawal and BML bank account. Designated beneficiaries on both accounts ensure rapid access by heirs. Without designated beneficiaries or a clear will, these assets require Maldivian court orders for access — potentially taking months. International repatriation of personal property requires a licensed freight agent. Notify your embassy — they will coordinate with home country authorities and can provide a list of trusted local lawyers.
Certificate of Inheritance
The Maldives does not issue a European-style Heirship Certificate. For foreign nationals, proof of heirship is established through home country documentation — a grant of probate, letters of administration, or equivalent — and this is presented to Maldivian banks and institutions to gain access to deceased's assets. The home country embassy can assist in authenticating these documents for Maldivian use.
Will Registration
There is no national will registry in the Maldives. Keep authenticated copies of your will: (1) with your employer HR, (2) with a trusted family member at home, (3) with your home country embassy/consulate if they offer document storage services, and (4) with the Maldivian lawyer who drafted any local will.
Living Will & Healthcare Power of Attorney
Living wills (advance healthcare directives) are not formally recognised in Maldivian law. However, having a documented healthcare power of attorney and advance directive from your home country, translated into English, and held by your employer HR and closest family member, may guide healthcare decisions in a medical emergency. International health insurance policies often include emergency decision-making protocols — check your policy.
Useful Links
Estate & Inheritance
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