Police were questioning those arrested over the attack, which has undermined the country's image as one of South Asia's safest holiday destinations.
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"The 10 (arrested) include two Bangladesh nationals," tourism minister Mahamood Shougee told AFP by telephone.
The government has blamed its political rivals.
President Maumoon Abdul Gayoom described it as the first terrorist attack in the archipelago, and left the heaviest casualties on the one-square kilometre low-lying atoll since anti-Gayoom riots left two dead in September 2003.
The Maldivian authorities would seek help from "counterparts overseas" for the investigation, a