ATF (Airport Taxes and Fees)

The Airport Taxes and Fees Act, which was enacted on 7 December 2016, brought significant changes to the mechanism for collecting the “Airport Service Charge” or “ASC”, which had hitherto been collected under the (Tenth and Eleventh Amendment to the) Airport Service Charge Act. With first Amendment to Airport Taxes and Fees Act, Airport service charge was repealed and Departure Tax was introduced from 1 January 2022. ADF rates has also been changed from 1 January 2022 with first Amendment to Airport Taxes and Fees Act.

Departure Tax

A tax, based on the class of travel, levied on passengers departing from the Maldives from an airport in the Maldives. Departure tax was commenced on 1 January 2022.

Departure tax rates

Travel class Maldivian Passengers (USD) Foreign Passengers (USD)
Economy class 12 30
Business class 60 60
First class 90 90
Private jet 120 120

Exemptions

Passengers with diplomatic immunity, transit passengers and children below the age of 2 years are exempt from Departure tax.

Collection of ASC, ADF and Departure Tax

For scheduled flights, the airlines are responsible for collection of ASC and ADF (and departure tax from 1 January 2022 onwards) from their passengers. For flights such as chartered flights and private jets, it is the responsibility of the operator of the respective airport to collect ASC and ADF (and departure tax from 1 January 2022 onwards).

Return filing and payment

ATF, ADF and Departure Tax must be filed and the payment must be made monthly, on or before 28th of the following month. ATF, ADF and Departure Tax must be paid in United States Dollar.

ATF return must be filed through MIRAconnect. ATF payment can be paid using a Vaaru card, Foreign Remittance Request  or MRTGS form.

Airport Service Charge (ASC)

ASC was commenced on 7 December 2016. ASC is levied on passengers departing from the Maldives from an airport in the Maldives, at a rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger. Persons with diplomatic immunity, transit passengers and children under the age of 2 are exempt from ASC. ASC was repealed on 31 December 2021.

Airport Development Fee (ADF)

A fee levied on each passenger, including transit passengers, departing from the Maldives via Velana International Airport. ADF was commenced on 1 May 2017.

ADF Rates 

From 1 May 2017 to 31 December 2021

Passengers Amount (USD)
Maldivian passengers 12
Foreign passengers 25

From 1 January 2022 onwards

Travel class Maldivian Passengers (USD) Foreign Passengers (USD)
Economy class 12 30
Business class 60 60
First class 90 90
Private jet 120 120

Exemptions

Passengers with diplomatic immunity and transit passengers on ‘direct transit’ are exempt from ADF.

Excess collected as ASC, ADF and Departure Tax

If an airline or an airport operator charges an amount in excess of what is required under the Act and the Regulation from a passenger, as either ASC, ADF or Departure Tax, the excess amount charged must be refunded to the passenger before the deadline for filing the Airport Taxes and Fees return for that relevant period. If such excess amount is not refunded to the passenger by the deadline, the amount must be paid to MIRA.

©   Maldives Inland Revenue Authority