The Maldives Guest Information System (MGIS) is MIRA’s centralized platform for reporting and managing guest information for Green Tax administration. It supports management of guest data including guest check-in and check-out, arrival and departure details, guest registration card management and user management.
MGIS provides a standardized channel for reporting guest information and is intended to improve the accuracy, timeliness and consistency of information used for green tax reporting. It does not introduce a new obligation or change the existing green tax rules.
The mandatory date depends on your establishment group. Refer to Table 1. Batch 1 begins mandatory MGIS reporting on 1 November 2026. Batch 2 begins on 1 January 2027. See the implementation table above.
From your applicable mandatory filing date, the required guest information must be reported through MGIS instead of submitting the existing guest information excel sheet through MIRAconnect. Before the mandatory dates, establishments may use the MGIS Web Portal, including direct entry or bulk upload. Once an establishment is integrated, the intended workflow is for the PMS/Guest Management Workflow to transmit the required check-in, check-out and subsequent update information to MGIS without staff re-entering the same information separately in the MGIS Web Portal. This data will be used to prepopulate the green tax returns in MIRAconnect. The Green Tax return itself continues to be filed through MIRAconnect.
No. MGIS is the channel for reporting and managing guest information. The Green Tax return continues to be filed through MIRAconnect. Updating information in MGIS is therefore not, by itself, evidence that the Green Tax return has been filed.
.The mandatory integration date is 1 January 2027 for taxpayers segmented under Batch 1 and 1 April 2027 for taxpayers in Batch 2
The mandatory MGIS data-update date is when the establishment must begin updating the required guest information in MGIS. The mandatory integration date is the later date from which the establishment’s PMS/Guest Management Workflow must be connected to MGIS where integration applies. Until integration becomes mandatory, the transitional 24-hour reporting window applies. After integration, synchronization is intended to occur in real time or through an approved batch-processing arrangement.
Yes. System integration is mandatory for all taxpayers registered for Green Tax. From the applicable mandatory integration date, taxpayers are required to report guest information in real time through MGIS. Where an establishment uses a PMS/Guest Management Workflow, the system must be integrated with MGIS. Establishments without a PMS/Guest Management Workflow, or whose operational setup cannot support API integration, can use MGIS itself to maintain and report guest records in real time.
The MGIS bulk-upload functions are available until mandatory integration dates.
Yes. Establishments may begin using MGIS after the go-live date. A test/sandbox environment will also remain available so taxpayers can familiarize themselves with the system before mandatory use.
For taxpayers included in Batch 1, guest information must be uploaded through MGIS for taxable period starting 1 November 2026. Taxpayers included in Batch 2 will be required to upload guest information for taxable period starting 1 January 2027. There is no requirement to migrate data from previous taxable periods into the system.
For taxpayers included in Batch 1, guest information for taxable period starting 1 November 2026 – 30 November 2026 must be uploaded to MGIS before 15 December 2026.
For taxpayers included in Batch 2, guest information for taxable period starting 1 January 2027 – 31 January 2027 must be uploaded to MGIS before 15 February 2027.
No. The introduction of MGIS does not change the statutory deadline for filing the Green Tax return. Green Tax returns must continue to be filed within the existing statutory deadline. MGIS only changes how the supporting guest information is reported and used to populate the Green Tax return in MIRAconnect.
MGIS allows establishments to maintain guest information directly in MGIS and to integrate with their PMS/Guest Management Workflow. From the 1 October 2026 go-live, information entered in MGIS will not initially be automatically pre-populated in MIRAconnect. For October 2026, taxpayers using MGIS will need to export the GRT information sheet from MGIS and upload it to MIRAconnect when filing the Green Tax return. For the mandatory obligation applying to taxable periods starting on or after 1 November 2026, the intended workflow is for MGIS information to be used to automatically pre-populate the Green Tax return in MIRAconnect. Taxpayers will still need to log in to MIRAconnect, review the return and submit it. MGIS collects the guest information currently provided through the Green Tax information sheet.
For taxpayers falling within batch one, until 31 December 2026. And for taxpayers falling within batch two, 31 March 2027.
MIRA has registered the relevant Green Tax registrants for onboarding. Initial access information will be sent to the establishment’s together with the MGIS system link and user guidance. The establishment must complete the onboarding steps communicated by MIRA. Where these details have changed and the change has not yet been reported to MIRA, the establishment should update the relevant contact information with MIRA to ensure that the onboarding information reaches the correct person.
No. MGIS has its own authorized-user access process. Use the MGIS credentials and sign-in instructions provided for MGIS.
Select “Forgot Password” on the MGIS login screen, enter the requested National ID/Passport Number and email address, complete the verification step, and create a new password.
MGIS currently has two user roles: Primary User and Operational User. An entity is the registered taxpayer/business, while an establishment is the individual tourist establishment operated by that entity. The Primary User is linked to the establishments for which they are authorized and may therefore have access to more than one establishment and, where applicable, more than one entity. Operational Users perform the functions and access the establishments made available to them.
The Primary User can create up to five Operational Users for the entity. Where additional users are required, the taxpayer may submit a request to MIRA for additional user access.
A Primary User can use User Management to add/link an authorized user, verify the required identity information and assign the appropriate access. Access should be limited to what the staff member needs for their duties.
A Primary User should deactivate the user promptly through User Management. Credentials must not be shared or transferred to another person.
MIRA creates access for each establishment. Where the same person is authorized for more than one establishment, the user may be given access to those establishments. A Primary User may therefore have access to multiple establishments and, where the person is authorized across multiple companies, to establishments under more than one entity.
The taxpayer may grant MGIS access to individuals it considers appropriate through the available user-management functions. Users must use their own authorized accounts; credentials must not be shared. The taxpayer remains responsible for access granted and for actions performed through those authorized user accounts.
Everyone staying at the establishment must be recorded in MGIS, including persons whose stay is not subject to Green Tax. Where a person is genuinely exempt from Green Tax, the applicable category/status should be selected in MGIS so that the stay remains recorded while the appropriate Green Tax treatment is applied.
MGIS does not change the existing Green Tax treatment of Maldivian guests, crew, tour leaders, staff/owners or other special categories. Everyone staying at the establishment must still be recorded in MGIS. Complimentary stays are treated for Green Tax purposes based on the applicable visa/status information. For airline crew, the relevant Airline Crew option should be selected under Visa Category so that the stay is retained in MGIS data while being excluded from the Green Tax computation where applicable under the existing Green Tax rules. [Insert Green Tax FAQ/guidance link before publication.]
MGIS does not change the existing Green Tax treatment of short/non-overnight stays. Apply the prevailing Green Tax rule and ensure the actual stay information is recorded accurately. [Insert Green Tax FAQ/guidance link before publication.]
In this scenario where the guest is called back/re-enters, the same trip is reopened rather than creating a separate trip. The trip closes again when the guest subsequently departs. The responsibility of recording guest information then falls on the establishment which they enter during this period.
MGIS uses identifying information to match guests against available authoritative data. For tourists, the lookup uses the Passport Number and part of the Guest Name. For Maldivians, the lookup uses National ID and Date of Birth. For Work Permit holders, the lookup uses Passport Number and Nationality. During the initial go-live period, if no match is returned from the validation, the user may select “Continue Manual Registration” and proceed with the check-in. MGIS will record that the guest was registered manually. Information associated with the matched trip record cannot be manually entered. Other guest/stay information may be edited or overwritten by the user, including prefilled information, where a correction is required. The underlying Green Tax treatment continues to be determined by the existing Green Tax rules.
MGIS does not derive a final tax status automatically. A status is initially preset based on whether the person is identified as a Tourist, Work Permit Holder or Maldivian, but the user may change or correct the applicable status where required. Before making a correction, verify the guest and stay information and ensure that the selected status is consistent with the existing Green Tax rules.
MGIS records the guest and stay information required for Green Tax reporting. The Green Tax return calculation continues to apply the existing Green Tax rules in the same manner as the current Green Tax information sheet. Taxable days will be visible in MIRAconnect when the Green Tax return is prepared. [Insert Green Tax FAQ/guidance link before publication.]
Where the guest has ended the first stay and transferred to another establishment, the first establishment should record the check-out, and the receiving establishment should record a new check-in. However, a second check-in must not automatically be treated as proof that the first stay ended: legitimate separate or overlapping accommodation arrangements may occur. Each establishment should therefore record the actual check-in/check-out facts for its own stay. Establishments will not have visibility of a tourist’s check-ins at other establishments; check-in information is confidential and is visible only to the establishment to which the relevant stay relates.
MGIS does not issue an outstanding-checkout warning. If a checkout has not been recorded, the stay remains open and Green Tax will be calculated up to the end of the relevant taxable month based on the information available. Taxpayers should therefore review open/in-house stays and record the actual checkout promptly.
Create a new stay for each distinct stay. MGIS may match the person to an existing identity/trip record, but the new check-in/check-out must represent the actual new stay.
No. After the record is created, the passport number and guest name cannot be edited. If either was entered incorrectly, remove/cancel the incorrect guest record and create the record again using the correct details. Other editable stay information should be corrected through the available edit function. For integrated establishments, corrections should also be made in the source PMS/Guest Management Workflow and synchronized with MGIS.
Yes. MGIS supports bulk upload of guest information using the prescribed template before the applicable mandatory integration date shown in Table 1.
Use the latest bulk-upload template available within MGIS in .CSV format. Do not alter the required headings or column structure.
MGIS validates uploaded data and may identify missing mandatory fields, invalid values, incorrect formats, duplicates or overlapping stays. Correct the identified records and re-upload them as required. A genuine new stay should be represented with the correct new stay details rather than by duplicating an existing stay.
MGIS does not allow duplicate overlapping check-in/check-out records for the same guest. Genuine separate stays must be recorded using the correct stay information.
Yes. Review the validation results and correct any errors before submission. An upload attempt is not the same as a successful submission; the data reaches MGIS only after validation is successful and Submit is selected.
System integration connects an establishment’s PMS/Guest Management Workflow or other approved guest-management system to MGIS through MIRA’s approved API mechanism. For an integrated workflow, guest and stay information captured during the establishment’s normal operations is intended to be transmitted electronically to MGIS, reducing duplicate manual entry. MGIS validates the information received and returns the applicable response so rejected or invalid information can be corrected and resubmitted.
The target operating model is real-time or near-real-time synchronization. Batch processing may also be permitted where appropriate, but the permitted batch frequency must be formally defined.
You do not necessarily need to purchase a new PMS/Guest Management Workflow solely to comply with MGIS. MGIS itself is designed so that establishments can maintain guest records and meet reporting requirements using its direct-entry and bulk-upload functions where the approved operating model permits this.
System integration is mandatory in accordance with the applicable implementation dates: 1 January 2027 for Batch 1 and 1 April 2027 for Batch 2. Where an establishment uses a PMS/Guest Management Workflow, the integration should be configured so that the check-in and check-out information collected for MGIS is transmitted to MGIS. Establishments that are technically ready may integrate from go-live rather than waiting until the mandatory date.
The establishment should contact MIRA before the applicable mandatory integration date if its integration will not be ready. Any temporary reporting arrangement or exception will be subject to the reporting method formally approved by MIRA for the establishment.
The establishment is responsible for ensuring that its own PMS/Guest Management Workflow vendor can meet the MGIS integration requirements. MIRA provides the MGIS-side specifications, test environment and support arrangements. Any vendor development or commercial cost is a matter between the establishment and its software provider.
Taxpayers are responsible for reconciling the information in their PMS/Guest Management Workflow with the information recorded in MGIS. MGIS provides reports that taxpayers may use to develop and perform their own reconciliation processes. Where a discrepancy is identified, review the relevant source transaction, correct the source record where appropriate, and retransmit or update the information. Do not create duplicate stays simply to make totals match.
Use the MGIS support channel [email protected] for MGIS-side issues and coordinate with your PMS/Guest Management Workflow software vendor for issues originating in your own system. Provide the date/time, affected transaction/function and error details without sharing passwords, OTPs or full API credentials.
MGIS provides the guest information at the Green Tax information-sheet level. When the taxpayer opens the Green Tax return in MIRAconnect, or uses the applicable check/submit function, the Green Tax information-sheet data is pulled from MGIS and the return is recalculated using the latest available information. The taxpayer continues to review and submit the Green Tax return through MIRAconnect.
No. The return uses the MGIS information available when the taxpayer loads or refreshes the return. MIRAconnect will include a refresh/synchronization function so the taxpayer can bring updated MGIS information into the return before filing.
Resolve check-in/check-out discrepancies and ensure that the guest information for the full taxable period has been synchronized. If the return is generated before errors are corrected, it will use the guest information currently available in MGIS and may therefore produce inaccurate bed-night/taxable day calculations and return figures.
Yes. Taxpayers should use the reports available within MGIS to review and reconcile guest records and check-in/check-out information before filing. Where a discrepancy is identified, correct the underlying guest/source information first so that MGIS and the Green Tax return remain reconcilable. The Green Tax information-sheet data is pulled from MGIS when the return is opened or the applicable check/submit function is used in MIRAconnect.
The intended control is to keep the return reconcilable to the underlying guest records. Where a figure is wrong because the guest/stay information is wrong, correct the underlying MGIS/source record and refresh the return rather than relying on an arbitrary return-level override. Known errors and incomplete stay information should be corrected before filing.
Where an amendment is permitted under the existing Green Tax rules, the return continues to be amended through the applicable MIRAconnect process. However since amendment data would be taken from MGIS, it is the establishments responsibility to update the source MGIS data before proceeding with the amendment. [Insert Green Tax amendment guidance link before publication.]
The MGIS record can be corrected within the applicable correction/amendment window. A post-filing correction in MGIS does not trigger an automatic alert or reconciliation flag in MIRAconnect. Where the correction affects a Green Tax return that has already been filed, the establishment must update the relevant MGIS source data and proceed with the applicable Green Tax amendment process in MIRAconnect. The relevant return versions are maintained in MIRAconnect.
Correct the MGIS record as soon as the omission is identified and retain supporting records. If the filed return itself is already correct, follow any MGIS reconciliation steps required by MIRA; if the return is affected, apply the existing amendment procedures.
MGIS does not create a separate adjustment mechanism. Any amendment, additional payment, credit or refund continues to be handled under the existing Green Tax rules and MIRA procedures. [Insert Green Tax guidance link before publication.]
One year from the relevant Green Tax return filing date, subject to the applicable legal amendment framework.
The intended transition is for the existing Excel information-sheet upload in MIRAconnect to remain available only until the applicable mandatory integration date for each batch. From the applicable mandatory integration date, guest information should be maintained through MGIS and used for Green Tax return population. Any exception or transitional flexibility will be subject to MIRA’s approved policy.
MGIS provides the guest/stay reports available under the Reports function, with the filters and export options provided in the system. These reports can be used by establishments to review guest information and support their own reconciliation processes. The dashboard also provides a summary view of establishment activity.
MGIS is designed to retain historical guest/stay information for reporting and review, subject to the applicable record-keeping requirements and system access rules.
No. MGIS does not currently provide a Save Draft function. Complete and submit the record when entering it, and do not assume that partially entered information will be retained if you leave the page.
MGIS currently provides the relevant system/validation notifications, including submission or validation-related messages and other operational notifications.
Retry the action and, if the issue continues, record the affected page/function, date and time, steps taken and exact error message. When sending screenshots, mask personal data and never include passwords, verification codes or API credentials. For a service outage affecting the 24-hour deadline, contact MIRA through 1415 or [email protected].
For assistance with MGIS, contact MIRA through 1415 or by emailing [email protected]. Please include your name and establishment, the affected function, date and time, steps performed, exact error message and a screenshot with sensitive information removed.