The Maldives Guest Information System (MGIS)

The Maldives Guest Information System (MGIS) is MIRA’s centralized digital platform for receiving, validating, and managing guest and stay information from tourist establishments for Green Tax administration. Developed as part of MIRA’s broader digital transformation efforts, MGIS supports the Authority’s vision of delivering efficient, taxpayer-centric digital services while modernizing tax administration through technology and streamlined processes.

Under the current process, Green Tax registrants are required to upload a guest information sheet through MIRAconnect when filing their returns. MGIS replaces this manual process with a dedicated digital reporting platform, providing a more efficient and reliable method for submitting guest information. The system is also designed to support future integration with property management systems, reducing administrative burden, improving data accuracy, and enhancing overall compliance.

Establishment Groups

 

MGIS implementation requirements depend on the type of establishment group.

  • Batch 1 refers to resorts, hotels, and guesthouses with a registered bed capacity of 50 beds or more.

  • Batch 2 refers to all other Green Tax registrants that do not fall within Batch 1, including tourist establishments with a registered bed capacity of less than 50 beds.

 

Key Implementation Dates

 

Establishment group Mandatory data update via MGIS Mandatory system integration dates
Batch 1: Resorts, hotels, and guesthouses with a bed capacity of 50 beds and above Taxable period starting 1 November 2026 Cut-off date for data upload: 15 December 2026 1 January 2027
Batch 2: All other Green Tax registrants Taxable period starting 1 January 2027 Cut-off date for data upload: 15 February 2027 1 April 2027
 
Batch 1: Guest data for the taxable periods of November 2026 and December 2026 must be uploaded to MGIS by 15 December 2026 and 15 January 2027, respectively. All guest data for periods before mandatory integration should be uploaded and consolidated in MGIS.

Batch 2: Guest data for the taxable periods of January 2027, February 2027, and March 2027 must be uploaded to MGIS by 15 February 2027, 15 March 2027, and 15 April 2027, respectively. All guest data for periods before mandatory integration should be uploaded and consolidated in MGIS.

After Integration: Guest information must be transmitted to MGIS within 24 hours of guest check-in, either through real-time synchronization or batch processing. Data reported through MGIS will be used to pre-populate Green Tax returns on MIRAconnect.

 

 

 

 

©   Maldives Inland Revenue Authority