Green Tax is payable for every 24 hours the guest spends at the establishment. This means that each 24-hour block between check-in time and check-out time will be considered as 1 taxable day, for which Green Tax of USD 6 (3 United States Dollars from tourist guesthouses) is payable until 31st December 2022. From 1 January 2023 onwards, for each taxable day, Green Tax of USD 6 is payable by tourist resorts, integrated tourist resorts, tourist hotels, resort hotels, tourist vessels, tourist guesthouses and hotels operating in inhabited islands with more than 50 registered rooms and other tourist establishments, and Green Tax of USD 3 is payable by tourist guesthouses and hotels operating in inhabited islands with 50 or less registered rooms.
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 spent 12 hours or more at the establishment during that 24-hour block, then that block will be considered as a taxable day; if not, green tax is not payable for that block.