Airport Taxes and Fees Act Ratified

On 7 December 2016, the president ratified Airport Taxes and Fees Act.

With the new law coming to force on the same date, the Airport Service Charge (ASC) currently levied on passengers departing from the Maldives would now be collected under this law, and the Law Number 71/78 under which the ASC was previously collected is repealed. This law also brings the administration of the ASC within the fold of the Tax Administration Act. However, the existing ASC rates remain unchanged at USD 25 per foreign passenger and USD 12 per Maldivian passenger. The exemption given to persons with diplomatic immunity, transit passengers and children below the age of 2 also remains in force.

The other part of the law deals with the introduction of Airport Development Fee (ADF), which would be collected, in addition to ASC, from passengers departing from the Maldives from Ibrahim Nasir International Airport on or after 1 May 2017. Though, the rates of ADF remain same as that of ASC, only passengers with diplomatic immunity are exempt from ADF.

Airlines that operate scheduled flights to and from Maldives are responsible for collection of ASC and ADF from their passengers, and filing returns and making payments to MIRA by 15th of each month. For flights such as chartered flights and private jets, it is the responsibility of the operator of the respective airport to collect, file and pay ASC and ADF to MIRA.

The administration and enforcement of this law, and making relevant regulations and policies have been mandated to MIRA.

23 Jan 17