ATF (Airport Taxes and Fees)

Airport Service Charge (ASC)

Airport Service Charge (ASC) is levied on passengers departing from the Maldives from an airport in the Maldives, at a rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger. Persons with diplomatic immunity, transit passengers and children under the age of 2 are exempt from ASC. ASC levied under the Airport Taxes and Fees Act (Law number 29/2016) will be be repealed at the end of 31 December 2021.

Airport Development Fee (ADF)

Airport Development Fee (ADF) is charged on each passenger, including transit passengers, departing from the Maldives via “Velana International Airport”. Only persons with diplomatic immunity, and transit passengers on “direct transit” flights are exempt from ADF.

New rates for ADF was introduced with the enactment of the first amendment to the Airport Taxes and Fees Act (Law Number 14/2021) and the new rates must be charged from passengers departing from the Maldives from Velana International Airport on or after 1 January 2022.


ADF Rates


From 1 May 2017 till 31 December 2021:

Passengers Amount (USD)
Maldivian Passengers 12 (Twelve)
Foreign Passengers 25 (Twenty-five)

From 1 January 2022 onwards:

Travel Class Maldivian Passengers Foreign Passengers
Economy Class USD 12 (Twelve United States Dollars) USD 30 (Thirty United States Dollars)
Business Class USD 60 (Sixty United States Dollars) USD 60 (Sixty United States Dollars)
First Class USD 90 (Sixty United States Dollars) USD 90 (Ninety United States Dollars)
Private Jet USD 120 (One Hundred and Twenty United States Dollars) USD 120 (One Hundred and Twenty United States Dollars)

Departure Tax

A new tax in the name of “Departure Tax” will be levied from 1st January 2022 onwards on passengers departing from the Maldives from an airport in the Maldives on or after 1 January 2022. Similar to the ASC, persons with diplomatic immunity, transit passengers and children below the age of 2 (two) years are exempt from departure tax.


Departure Tax Rates:

Travel Class Maldivian Passengers Foreign Passengers
Economy Class USD 12 (Twelve United States Dollars) USD 30 (Thirty United States Dollars)
Business Class USD 60 (Sixty United States Dollars) USD 60 (Sixty United States Dollars)
First Class USD 90 (Sixty United States Dollars) USD 90 (Ninety United States Dollars)
Private Jet USD 120 (One Hundred and Twenty United States Dollars) USD 120 (One Hundred and Twenty United States Dollars)

Collection of ASC, ADF and Departure Tax

For scheduled flights, the airlines are responsible for collection of ASC, ADF and Departure Tax from their passengers. For non-schedule flights such as chartered flights and private jets, it is the responsibility of the airport operator to collect these taxes. Consequently, airlines that operate scheduled flights to the Maldives and operators of the international airports in the Maldives are registered for ASC, ADF and Departure Tax with MIRA, and are required to file the return and make payment to MIRA by 28th of each month.

Excess collected as ASC, ADF and Departure Tax

If an airline or an airport operator charges an amount in excess of what is required under the Act and the Regulation from a passenger, as either ASC, ADF or Departure Tax, the excess amount charged must be refunded to the passenger before the deadline for filing the Airport Taxes and Fees return for that relevant period. If such excess amount is not refunded to the passenger by the deadline, the amount must be paid to MIRA.

ATF Fine Calculator

Taxable Period
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Amount of ATF
 
Return Filing Date
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Days Due for Filing
Days Due for Payment

Fine for late filing (TAA 65(b)2)
Fine for late filing (TAA 65(b)1)
Fine for late payment (TAA 66 (b))
Total Fine

Amount of Tax
Amount of Fine
Total Due

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