Tourism Land Rent

Tourism Land Rent in Maldives is payable under the Second Amendment to the Maldives Tourism Act (Act No. 20/2010). Tourism land rent is based on the land area of islands and plots of land leased out for the purpose of developing and operating tourist establishments.


All tourist establishments that are required to pay land rent would be registered with the MIRA for land rent purposes once they sign the agreement with the Ministry of Tourism.


Tourism Land Rent can be paid to online via MIRAconnect and can make the payment over the counter. The payment must be paid in United States Dollar.

Any amount in excess of USD 5,000 or MVR 100,000 will not be accepted over the counter. Such payments must be made online or using the Maldives Real Time Gross Settlement (MRTGS). 


Quarterly rent must be paid before the commencement of the quarter. The four quarters are January – March, April – June, July – September and October – December.

Fines / Penalties

If the land rent is not paid prior to the commencement of the quarter, a fine of 0.5% of the outstanding balance will be charged for each day of delay up to 28 July 2019 and commencing from 29 July 2019 a fine of 0.0493% will be charged on the outstanding balance for each day of delay.

©   Maldives Inland Revenue Authority