Maldives Tax Hikes: What’s New and How It Impacts You

On 5 November 2024, the Maldives government established important changes to three key tax acts that will impact the tourism industry and travelers. These amendments are part of the government’s economic strategy to reduce the budget deficit and increase foreign currency inflows. The updated rates for Tourism Goods and Services Tax (TGST), Green Tax (GRT), and Airport Taxes and Fees were outlined in the amendments, and the changes are expected to affect both businesses and travelers. The information below is sourced from the Maldives Inland Revenue Authority (MIRA).

Tourism Goods and Services Tax (TGST)

Starting 1 July 2025, the TGST rate for tourism sector goods and services will increase from 16% to 17%. This increase will be effective after a transitional period from 1 January 2023 to 30 June 2025, when the rate will remain at 16%.

This change impacts tourism businesses, particularly those who need to prepare for the rate increase. Additionally, the Seventh Amendment to the Goods and Services Tax Act introduces a key update: staff cafes in tourism establishments and shops can now register for the general GST at 8%. Previously, only staff shops had this option, giving businesses more flexibility when catering to their employees.

Green Tax (GRT) Changes

Effective 1 January 2025, the Green Tax (GRT) rates will change. The Fourteenth Amendment to the Maldives Tourism Act sets the following new rates:

Tourist resorts, integrated resorts, resort hotels, and tourist vessels: USD 12 per tourist per day.
Hotels and guesthouses on uninhabited islands: USD 12 per tourist per day.
Hotels and guesthouses on inhabited islands:
For more than 50 rooms: USD 12 per tourist per day.
For 50 rooms or fewer: USD 6 per tourist per day.

Additionally, from 1 January 2025, infants under the age of 2 years will be exempt from the Green Tax, offering relief for families traveling to the Maldives.

Airport Taxes and Fees

The amendments to Departure Tax and Airport Development Fees (ADF) will take effect on 1 December 2024. These changes will affect both Maldivian and foreign passengers departing from the Maldives. The updated rates are as follows:

Departure Tax:

Authority),Class	Maldivian Passengers	Foreign Passengers
Economy	USD 12	USD 50
Business	USD 120	USD 120
First	USD 240	USD 240
Private Jet	USD 480	USD 480

As specified in the Second Amendment to the Airport Taxes and Fees Act

Airport Development Fee (ADF):

Class	Maldivian Passengers	Foreign Passengers
Economy	USD 12	USD 50
Business	USD 120	USD 120
First	USD 240	USD 240
Private Jet	USD 480	USD 480

As specified in the Second Amendment to the Airport Taxes and Fees Act

However, the ADF and Departure Tax rates for Maldivian economy class passengers will remain unchanged.

These changes are part of the Second Amendment to the Airport Taxes and Fees Act and will affect all passengers departing from Velana International Airport.

Refund Policy for Excess Taxes

Passengers who have been charged incorrectly or have overpaid the Departure Tax or ADF will be able to request a refund from the Maldives Inland Revenue Authority (MIRA). This provision ensures that any excess taxes paid by passengers will be refunded.

Implementation Dates and Regulations

The effective date for the amendments is November 5, 2024, but the full implementation of these changes will happen on different dates:

TGST: The increase to 17% will take effect from 1 July 2025.
Green Tax: The new rates will apply starting on 1 January 2025.
Airport Taxes and Fees: The updated rates will be enforced on 1 December 2024.

The Maldives Inland Revenue Authority (MIRA) will publish regulatory amendments within 30 days to ensure smooth enforcement of these changes.

Tourists planning to visit the Maldives should be prepared for higher taxes, especially on accommodation, airport services, and departure fees. Businesses in the tourism sector will also need to adjust to the new rates and ensure that they comply with the updated regulations.

Stay informed and prepared for your next visit to the Maldives!

This article’s information is sourced from MIRA and reflects the latest updates to the Maldives’ tax policies.

In the Maldives, summer isn’t just about white sands and turquoise waters. It’s about creating moments that stay with you long after the sun sets. This year, CROSSROADS Maldives makes sure those moments belong just as much to the kids as to the adults.

At Hard Rock Hotel Maldives and SAii Lagoon Maldives, part of the country’s first multi-island lifestyle destination, children don’t just tag along for the ride. Instead, they take center stage. With two vibrant seasonal programs in full swing, these resorts promise a summer packed with play, discovery, and creativity.

Kids Rock and Roll at Hard Rock Hotel Maldives

Starting 1st June 2025, Hard Rock Hotel Maldives brings back its exciting Camp-Cation for a fifth season. This immersive program welcomes kids and teens aged 4 to 17 to dive into a high-energy mix of activities where they can express themselves, try new things, and have loads of fun.

For example, participants paint, bake cookies, and take on aerial arts and Brazilian Jiu-Jitsu. They also garden, play music, and learn guitar. In addition, talent shows and dance parties invite them to perform and cheer each other on. Every session lets them shine in their own way.

By combining creativity with movement and music, Camp-Cation helps kids find their rhythm and build confidence. As a result, they walk away with new friendships and unforgettable memories in a stunning tropical setting.

SAii Lagoon Maldives Sparks Creativity and Adventure

Just across the lagoon, SAii Lagoon Maldives, Curio Collection by Hilton launches its seasonal kids’ program from 15th July to 15th September 2025. Like its sister property, this vibrant experience invites young guests to explore, play, and connect with the world around them through hands-on learning and exciting challenges.

Each day offers a new adventure. Kids compete in Amazing Race-style games, experiment with mocktail mixology, and dive into arts and crafts. Meanwhile, they move, create, and laugh their way through the summer.

Moreover, the resort recently added a Padel Tennis court, opened in March 2025, which gives children the chance to try a fun, fast-paced sport that’s gaining popularity across the globe.

For those drawn to the sea, young marine explorers can join snorkeling sessions and interactive ocean discovery classes, where trained instructors guide them through the magical underwater world of the Maldives. These hands-on activities not only entertain but also help kids develop a deep appreciation for marine life.

A Summer to Remember for the Whole Family

What sets these programs apart isn’t just their creativity. Rather, it’s their purpose. The resorts encourage kids to explore new interests, learn through play, and celebrate their talents. In turn, every moment supports their growth and helps them build joyful memories. At the same time, while the kids stay busy discovering, parents get to unwind, knowing their children are enjoying enriching, age-appropriate adventures in a safe and supportive environment.

In the end, CROSSROADS Maldives offers more than a beautiful holiday. It creates a place where families connect, where kids thrive, and where every summer moment tells a story worth remembering.