A circular has been issued regarding changes to Green Tax rates, effective from 1 January 2025.
The circular specifies that all tourist resorts, integrated tourist resorts, tourist hotels, resort hotels, hotels, tourist vessels, tourist guesthouses and other such establishments are required to charge Green Tax from tourists staying in such establishments and vessel at USD 12, per day of stay, starting from 1 January 2025. However, if a hotel or tourist guesthouse operating on an inhabited island has 50 or fewer registered rooms, such establishments are required to charge Green Tax from tourists at USD 6, per day of stay, starting from 1 January 2025.
Further to this, the circular also highlights that children who are not yet 2 years of age by the date of check-in to the tourist establishment or vessel, will be exempt from Green Tax, beginning from 1 January 2025. Therefore, if a child who is not yet 2 years of age by 1 January 2025, has not checked out of the tourist establishment or vessel by 00:00 hrs of 1 January 2025, it shall be deemed that the child has checked out of the establishment or vessel at 23:59 hrs of 31 December 2024 and checked back in to the establishment or vessel at 00:00 hrs of 1 January 2025.
In light of the changes to Green Tax rates, taxpayers registered for Green Tax are advised to submit the new versions (version 25.1) of the Green Tax returns (MIRA 501 and MIRA 502) for periods beginning on or after 1 January 2025. The new versions of the returns are available for download on MIRA’s website.
Related documents: