Green Tax

Green Tax is a tax is payable by tourists who stay in tourist resorts, integrated tourist resort, tourist hotels, resort hotels, hotels, tourist vessels and tourist guesthouses operated in the Maldives based on each day of stay.

Maldivians, resident permit holders and children below the age of two years are exempt from Green Tax. 

Tourists are persons (other than Maldivians) who enters the Maldives but do not have a “resident permit”

Any visa other than a tourist visa issued to foreign nationals by the Maldives Immigration under the Maldives Immigration Act. For example, work visa, business visa, diplomatic visa, dependent visa, student visa, etc.

Starting from 1 January 2025, children below the age of 2 years at the time of check-in are exempt from Green Tax.

Green Tax is not chargeable if the child is below two years at the time of check-in, even if the child becomes a two year old during the stay.

No, flight crew entering the Maldives under a General Declaration (GD) are not classified as tourists, so they should not be subject to the Green Tax.

Green Tax became effective on 00:00 hours of 1 November 2015. Green Tax from tourist guesthouses became effective on 00:00 hours of 1 October 2016.

From 1 November 2015 until 30 September 2016

From 1 October 2016 until 2 July 2022

Green tax collection was temporarily discontinued on 3 July 2022 with the enactment of the 11^th amendment to the Maldives Tourism Act, until it was reinstated on 21 September 2022 after the enactment of the 12^th amendment to the Maldives Tourism Act. Therefore, green tax is not payable for the period starting from 3 July 2022 until 20 September 2022.

From 21 September 2022 until 31 December 2022

From 1 January 2023 until 31 December 2024

From 1 January 2025 onwards

The 12-hour rule will be applied to determine such tourist’s applicable Green Tax rate. If the tourist stays over at the end of 31 December 2024 (i.e. tourists do not check out by 23:59 of 31 December 2024), Green Tax is prevalent rate of the tourist establishment, on the date on which the first 12 hours of the 24-hours block ends.

If the first 12 hours of the 24-hour block which commences on 31 December 2024 ends on or before 23:59 of that day, then the Green Tax for this 24-hour block will be charged at the rate applicable till 31 December 2024. The tax on the block will be included in the December 2024 Green Tax return.

If the first 12 hours of the 24-hour block, which commences on 31 December 2024, end on or after 00:00 hours of 1 January 2025, then this 24-hour block will be charged at the rate applicable starting from 1 January 2025 onwards. The tax on this block will be included in the January 2025 Green Tax return.

Green Tax is applicable to tourist resorts, integrated tourist resorts, tourist hotels, resorts hotels, hotels, tourist vessels tourist guesthouses and other such places. Tourist vessels include foreign tourist vessels that come to Maldives. 

Foreign tourist vessels are those tourist vessels which are not registered in the Maldives but come to the Maldives under the “Permit for Foreign Tourist Vessels to Cruise and Harbor in the Maldives”. Under the Green Tax Regulation, the local agent appointed by such vessels is responsible for obligations with respect to Green Tax.

The operator of the tourist establishment or vessel is responsible for collecting and paying Green Tax to MIRA. The operator is the person under whose name the operating license is issued.

Tourist establishments and vessels will be automatically registered for Green Tax, in the name of the operating license holder, from the date on which the Ministry of Tourism issues the operating license.

Yes, Green Tax Registration Certificate must be displayed at the business premises.

On behalf of the foreign tourist vessel,  the local agent will be registered for Green Tax.

Computation of Green Tax for the 24-hour block during which the guest checks out is based on the 12-hour rule. If the tourist spends 12 hours or more at the establishment during that 24-hour block, then that block will be considered as a taxable day (for which $12 or $6 must be charged as Green Tax depending on type of tourist establishment); if not, Green Tax is not payable for that block.

When computing Green Tax liability for stay over guests, normal 12-hour rule applies. However, for the 24-hour block which falls to two months, it must be decided whether Green Tax for that block is paid in month 1 or month 2.If the tourist spent 12 hours or more at the establishment from the beginning of that block until 23:59 hours of the last day of month 1, Green Tax for that block must be paid in month 1; if not, it must be paid in month 2 if that block is considered as a taxable day under the 12-hour rule.

The check-in time is the time the person is officially recorded as a guest staying at the establishment, and the check-out time is the time the person is officially recorded as having checked out of the establishment.

Yes, tourists staying for free or on complimentary basis must pay Green Tax.

No, crew members on board a foreign tourist vessel enter the Maldives under “crew visa” and are not considered as tourists, hence crew members are not required to pay Green Tax.

If the guest check outs and checks in again within 12 hours, Green Tax must be computed assuming that the guest did not check out.

The Green Tax return must be filed and the payment of Green Tax must be made monthly, on or before 28th of the following month, through MIRA’s online portal MIRAconnect. When the “Information Sheet” is uploaded to the portal, the Green Tax return would get filled automatically. Unlike for the other taxes, the information sheet and Green Tax return can only be submitted online.

Green Tax return must be filed and payments must be made monthly. The deadline to file the return and making the payment is 28^th of the following month.

Information sheet is a document containing information about all the guests who stayed at the establishment during the period. It is prepared in a format prescribed by MIRA and must be submitted to MIRA along with the Green Tax return. Since the information sheet and the return are to be submitted online through MIRAconnect, when the information sheet is uploaded, the Green Tax return would get filled automatically. The format of the information sheet and Instructions on filling in the information sheet are also available from our website.

You may amend the return within 12 months via the MIRAconnect. The amended return must be accompanied by an explanation and supporting documents.

Only the “Information Sheet” is required with the Green Tax return.

You may include the amount of Green Tax in your invoices. However, GST must not be charged on Green Tax.

Green Tax charged in violation to the law must be paid to MIRA, unless it is refunded back to the customer.

Proper business records must always be maintained as per the Tax Administration Act and Regulation. More specifically, for the purpose of Green Tax, a guest register and guest registration card must also be maintained. 

• For Maldivians, copies of their national identity cards,
• For resident permit holders, copies of their visa
• For children below the age of two years, copies of their passport must be kept.

Green tax must be paid to MIRA in United States Dollars.

No, Green Tax would not apply unless you stay in a “guest room”. Guest rooms are rooms approved by the Ministry of Tourism to accommodate guests.

Green Tax applies if your family members hold tourist visas, even if they stay in a room other than a guest room.

For guests who are not liable to pay Green Tax, check-in and check-out times need to be recorded only if they are staying in a guest room.

Yes, you must charge Green Tax from tourist visa holders as long as they are staying on an establishment registered for Green Tax.