ATF (Airport Taxes and Fees)

Taxes collected under the Airport Taxes and Fees Act

Airport Service Charge (ASC)

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.

Airport Development Fee (ADF)

ADF, in addition to ASC, will be levied on passengers departing from Velana International Airport on or after 1 May 2017, at a rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger. Only passengers with diplomatic immunity are exempt from ADF.

Collection of ASC and ADF

For scheduled flights, the airlines are responsible for collection of ASC and ADF 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. Consequently, airlines that operate scheduled flights to the Maldives and operators of the international airports in the Maldives are registered for ASC and ADF with MIRA, and are required to file the return and make payment to MIRA by 15th of each month.

ATF Fine Calculator

Taxable Period
Due Date
Amount of ATF
Return Filing Date
Payment Date

Days Due for Filing
Days Due for Payment

Fine for late filing (TAA 65(b)2)
Fine for late filing (TAA 65(b)1)
Fine for late payment (TAA 66 (b))
Total Fine

Amount of Tax
Amount of Fine
Total Due

Tax Rulings

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