What is Green Tax?

Green tax is a tax payable by tourists who stay in tourist resorts, tourist hotels and tourist vessels. It is also payable by tourists who stay in tourist guesthouses from 1 October 2016 onwards. 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. Maldivians and resident permit holders are not required to pay Green Tax.

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.

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 Computation

Green Tax is payable at the rate of 6 United States Dollars for every 24 hours the guest spends at the establishment. This means that each 24-hour block between check-in time and check-out time will be considered as 1 taxable day, for which Green Tax of USD 6 is payable.

Computation of Green Tax for the 24-hour block during which the guest checks out is based on the 12-hour rule. If the tourist spent 12 hours or more at the establishment during that 24-hour block, then that block will be considered as a taxable day; if not, green tax is not payable for that block.

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November 2015
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FAQ

1 - What is Green Tax?

Green Tax is a tax is payable by tourists who stay in tourist resorts, tourist hotels, tourist vessels and tourist guesthouses operated in the Maldives 

 

2 - Who are “tourists”?

Tourists are persons other than Maldivians, who do not hold a “resident permit”.

3 - What is a “resident permit”?

It is a permit issued by the Department of Immigration and Emigration to allow a foreign national to stay in the Maldives other than as a tourist

4 - When did Green Tax become effective?

Green Tax became effective on 00:00 hours of 1 November 2015. Green Tax from tourist guesthouses will become effective on 00:00 hours of 1 October 2016.

5 - What is the rate 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.

6 - What are the types of tourist establishments that come under Green Tax?

Green tax is only applicable to tourist resorts, tourist hotels, tourist vessels and tourist guesthouses. Tourist vessels include foreign tourist vessels that come to Maldives. 

7 - What are “Foreign Tourist Vessels”?

Foreign Tourist Vessels are those tourist vessels which are not registered in the Maldives but come to the Maldives under the “Permit for Foreign Tourist Vessels to Cruise and Harbor in the Maldives”. Under the Green Tax Regulation, the local agent appointed by such vessels under Maldives Tourism Act is responsible for obligations with respect to Green Tax.

8 - Is Green Tax applicable to tourist guest houses?

Yes, starting from 1 October 2016, tourist guesthouses must charge Green Tax

9 - Does Green Tax apply to Maldivians and resident permit holders

No, Green Tax only applies to tourists staying in a tourist resort, tourist hotel, tourist vessel or tourist guest house.

10 - Who is responsible for collecting and paying Green Tax?

The operator of the establishment is responsible for collecting and paying Green Tax to MIRA. Operator is the person under whose name the Operating License is issued.

11 - How do I register for Green Tax?

Tourist resorts, tourist hotels, tourist vessels and tourist guesthouses 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. Guesthouses already in operation as of 30 September 2016 will be registered automatically from 1 October 2016, and the operator will be informed by MIRA as such.

12 - Do I need to display the Green Tax Registration Certificate at the business premises?

Yes, Green Tax Registration Certificate must be displayed at the business premises.
 

13 - How are foreign tourist vessels registered for Green Tax?

On behalf of the foreign tourist vessel, we will register the local agent for Green Tax

14 - What is the “12-hour rule”?

Computation of Green Tax for the 24-hour block during which the guest checks out is based on the 12-hour rule. If the tourist spent 12 hours or more at the establishment during that 24-hour block, then that block will be considered as a taxable day (for which $6 must be charged as Green Tax from resorts, hotels and vessels, and $3 if it is a guest house); if not, Green Tax is not payable for that block

15 - How is the Green Tax liability computed for the stay over guests?

When computing Green Tax liability for stay over guests, normal 12-hour rule applies. However, for the 24-hour block which falls to two months, it must be decided whether Green Tax for that block is paid in month 1 or month 2.If the tourist spent 12 hours or more at the establishment from the beginning of that block until 23:59 hours of the last day of month 1, Green Tax for that block must be paid in month 1; if not, it must be paid in month 2 if that block is considered as a taxable day under the 12-hour rule.

16 - What are ‘check-in’ and ‘check-out’ times?

For the purpose of Green Tax, the check-in time is the time the person is officially recorded as a guest staying at the establishment, and the check-out time is the time the person is officially recorded as having checked out of the establishment

17 - Does Green Tax apply to tourists staying for free or on complimentary basis?

Yes, tourists staying for free or on complimentary basis must pay Green Tax.

18 - Does Green Tax apply to infants?

Yes, infants with tourist visas must pay Green Tax. This would be the case even if the infant does not carry a separate passport.

19 - Does Green Tax apply to flight crew?

No, flight crew enter the Maldives under a General Declaration (GD) and are not considered as tourists, hence Green Tax must not be charged from flight crew.

20 - Does Green Tax apply to crew on board foreign tourist vessels?

No, crew members on board a foreign tourist vessel enter the Maldives under “crew visa” and are not considered as tourists, hence crew members are not required to pay Green Tax.

21 - What happens if the tourist checks outs from a tourist establishment and then checks in back to the same establishment?

If the guest check outs and checks in again within 12 hours, Green Tax must be computed assuming that the guest did not check out.

22 - How do I file Green Tax Return?

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, through MIRA’s online portal MIRAconnectPlus. When the “Information Sheet” is uploaded to the portal, the Green Tax Return would get filled automatically. Unlike for the other taxes, the Information Sheet and Green Tax Return can only be submitted online, unless under exceptional circumstances.

23 - What is the deadline for filing the Green Tax return and making the payment?

Green Tax return must be filed and payments must be made monthly. The deadline to file the return and making the payment is 28th of the following month

24 - What is the “Information Sheet”?

Information Sheet is a document containing information about all the guests who stayed at the establishment during the period. It is prepared in a format prescribed by MIRA and must be submitted to MIRA along with the Green Tax Return. Since the Information Sheet and the return are to be submitted online through MIRAconnectPlus, when the Information sheet is uploaded, the Green Tax return would get filled automatically. Format of the Information Sheet and Instructions on filling in the Information Sheet are also available from our website

25 - What are the rules if I want to amend a Green Tax return already submitted?

You may amend the return within 12 months. The amended return must be accompanied by an explanation and supporting documents. In case the liability in the amended return is lower, the return will be subject to a review before it is accepted. Otherwise, it is accepted without a review.

26 - What are the additional documents required with the Green Tax return?

Only the “Information Sheet” is required with the Green Tax return

27 - Can I include the Green tax amount in a tax invoice raised under the GST Act?

You may include the amount of Green Tax in your invoices. However, GST must not be charged on Green Tax.

28 - How do I deal with Green Tax charged in violation of the law?

Green Tax charged in violation to the law must be paid to MIRA, unless it is refunded back to the customer.

29 - What are the records that must be kept by establishments registered for Green Tax?

Proper business records must always be maintained as per the Tax Administration Act and Regulation. More specifically, for the purpose of Green Tax, a guest register and guest registration cards must also be maintained.For Maldivians, copies of their National Identity Cards, and for resident permit holders, copies of their visa must be kept.

30 - What are the penalties applicable for late filing of Green Tax Return?

Fines of MVR 50 per day and 0.5% of tax payable are applicable.

31 - What is the penalty for late payment of Green Tax?

A fine of 0.05% of the outstanding amount per day is applicable

32 - In what currency must Green Tax be paid to MIRA?

Green tax must be paid to MIRA in United States Dollars.

33 - In what currency, Green Tax related fines are payable to MIRA?

Non-filing fine of MVR 50 per day is payable in Rufiyaa. Other fines are payable in USD.

34 - I am an expatriate working and living on a tourist resort with a valid work visa? Would Green Tax apply if my visa gets expired?

No, Green Tax would not apply unless you stay in a “guest room”. Guest rooms are rooms approved by the Ministry of Tourism to accommodate guests.

35 - I am an expatriate working and living on a resort. My family would like to stay with me on the resort in one of the designated staff room. Would Green Tax apply?

Green Tax applies if your family members hold tourist visas, even if they stay in a room other than a guest room.

36 - For Green Tax purposes, do tourist establishments need to record check-in and check-out times of guests who are not liable to pay Green Tax?

For guests who are not liable to pay Green Tax, check-in and check-out times need to be recorded only if they are staying in a guest room.

37 - Sometimes we keep tourists in rooms that have not been approved by the Ministry of Tourism. Should we charge Green Tax from tourists if they are not staying in one of the approved rooms?

Yes, you must charge Green Tax from tourist visa holders as long as they are staying on an establishment registered for Green Tax.

38 - How do I obtain more information on Green Tax?

The Green Tax Guide and Instructions on filling in MIRA 501 and MIRA 502 are available from our website. For further queries, you may call our hotline 1415 during office hours or email your queries to 1415@mira.gov.mv.