Green tax is a tax payable by tourists who stay in tourist resorts, tourist hotels and tourist vessels starting from 1 November 2015. From 1 October 2016 onwards, green tax is also charged on tourists who stay in tourist guesthouses. It is also payable by tourists who stay in integrated tourist resorts, resort hotels, hotels and other tourist establishments from 1 January 2023 onwards.
Green Tax liable tourist establishments 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. For foreign tourist vessels, the local agent is required to register for the Green Tax. Hence, the local agent is responsible for filing tax returns and payment of Green Tax.
Green tax is payable at the rate of 6 United States Dollars per day of stay from tourist resorts, tourist hotels and tourist vessels, and 3 United States Dollars per day of stay from tourist guesthouses, until 31 December 2022.
From 1 January 2023 onwards, green tax will also be payable by integrated tourist resorts, resort hotels and other tourist establishments at the rate of 6 United States Dollars per day of stay. Tourists who stay in tourist guesthouses and hotels, operating in inhabited islands with more than 50 registered rooms, are subject to green tax at the rate of 6 United States Dollars per day of stay. The green tax liability of tourists who stay in tourist guesthouses and hotels operating in inhabited islands, with 50 or less registered rooms is 3 United States Dollars per day of stay. These rates apply from 1 January 2023 onwards.
From 1 November 2015 until 30 September 2016
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Tourist hotel | 6 |
| Tourist vessel | 6 |
From 1 October 2016 until 2 July 2022
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Tourist hotel | 6 |
| Tourist vessel | 6 |
| Tourist guesthouse | 3 |
Green tax collection was temporarily discontinued on 3 July 2022 with the enactment of the 11th amendment to the Maldives Tourism Act, until it was reinstated on 21 September 2022 after the enactment of the 12th 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
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Tourist hotel | 6 |
| Tourist vessel | 6 |
| Tourist guesthouse | 3 |
From 1 January 2023 onwards
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Integrated tourist resort | 6 |
| Tourist hotel | 6 |
| Resort hotel | 6 |
| Hotel (located on an uninhabited island, OR, has more than 50 registered rooms) | 6 |
| Hotel (located on an inhabited island and has 50 or fewer registered rooms) | 3 |
| Tourist vessel | 6 |
| Tourist guesthouse (located on an uninhabited island, OR, has more than 50 registered rooms) | 6 |
| Tourist guesthouse (located on an inhabited island and has 50 or fewer registered rooms) | 3 |
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. Green Tax must be paid in United States Dollar. GRT return must be filed online via MIRAconnect. GRT payment can be paid using a Vaaru card or MRTGS form.