The Maldives Tourism Act (Law Number 2/99) shall be amended as follows.
46. Amend Section 35(g) of the aforementioned Act as follows:
35. (g) The sum of 6 (six) United States Dollars per day of stay shall be collected to the State as Green Tax from tourists staying at tourist resorts, resort hotels, tourist vessels, and at hotels and guesthouses that are operated on inhabited islands and have more than 50 (fifty) registered rooms, starting from 1st January 2023.
47. Amend Section 35(h) of the aforementioned Act as follows:
35. (h) Notwithstanding subsection (g), starting from 1st January 2023, the sum of 3 (three) United States Dollars per day of stay shall be collected to the State as Green Tax from tourists staying at hotels and guesthouses that are operated on inhabited islands and have 50 (fifty) or fewer registered rooms.
51. Amend Section 53 (a) and (b) of the aforementioned Act as follows:
53. (a) “Tourist resort” means an island that has been developed to accommodate tourists with private boarding and lodging facilities for them;
(b) “Hotel” means an establishment that has been developed in a designated area of an island to accommodate tourists with private boarding and lodging facilities and a set of other facilities prescribed by the Ministry;
52. Insert the following subsection after Section 53 (b) as subsection (c) and re-arrange the subsequent subsections:
53. (c) “Resort hotel” means an establishment that has been developed in a designated area of an island to accommodate tourists with private boarding and lodging facilities and a set of other facilities and equipment prescribed by the Ministry.
53. Re-number Section 53 (c) of the aforementioned Act as Section 53 (d) and amend the subsection as follows:
53. (d) “Tourist guesthouse” means an establishment that has been developed on land issued for residential purposes, with rooms to provide lodging for tourists.
56. Amend Schedule 2 of the aforementioned Act as follows:
| Atolls | Land areas less than 200,000 (Two-Hundred Thousand) square meters | Land areas between 200,001 (Two-Hundred Thousand and One) and 400,000 (Four Hundred Thousand) square meters |
Land areas of more than 400,001 (Four Hundred-Thousand and one) square meters |
| Gnaviyani, Seenu |
USD 1 (One United States Dollars) per square meter up to USD 125,000 (One Hundred Twenty-Five Thousand United States Dollars) |
USD 200,000 (Two Hundred Thousand United States Dollars) per year | USD 400,000 (Four Hundred Thousand United States Dollars) per year |
| Haa Alif, Haa Dhaal, |
USD 2 (Two United States Dollars) per square meter up to USD 250,000 (Two-Hundred and Fifty Thousand United States Dollars) |
USD 375,000 (Three Hundred and Seventy-Five Thousand United States Dollars) per year | USD 500,000 (Five Hundred Thousand United States Dollars) per year |
| Noonu, Raa, Baa, Lhaviyani, Kaaf, Alifu Alifu, Alifu Dhaalu, vaavu, Meemu, Faafu, Dhaalu |
USD 4 (Four United States Dollars) per square meter up to USD 500,000 (Five Hundred Thousand United States Dollars) |
USD 750,000 (Seven Hundred and Fifty Thousand United States Dollars) per year | USD 1,000,000 (One Million United States Dollars) per year |
| Shaviyani, Thaa, Laamu, Gaafu Alifu, Gaafu Dhaalu |
USD 3 (Three United States Dollars) per square meter up to USD 375,000 (Three Hundred and Seventy-five Thousand United States Dollars) |
USD 562,500 (Five Hundred and Sixty-Two Thousand and Five Hundred United States Dollars) per year |
USD 750,000 (Seven Hundred and Fifty Thousand United States Dollars) per year |
| Male’ city | USD 95 (Ninety-five United States Dollars) per square meter |
USD 95 (Ninety-five United States Dollars) per square meter per year | USD 95 (Ninety-five United States Dollars) per square meter per year |
58. This Act shall commence upon its passing, ratification, and publication in the Gazette of
the Government of Maldives.
59. Pertaining to the amendments to the aforementioned Act via this Act, the operating licenses of tourist hotels, tourist guesthouses, and yacht marinas that have been registered with the Ministry to provide accommodation to tourists, shall be changed in accordance with this Act before the expiry of 12 (twelve) months from the date of effect of this Act, and, notwithstanding anything to the contrary specified in any Section of this Act, such operating licenses issued prior to the date of effect of this Act shall remain valid until the expiry of the aforementioned period.