Airport Taxes and Fees

Departure Tax (DPT) and Airport Development Fee (ADF)

ADF is levied on passengers departing from Velana International Airport on or after 1 May 2017. It is also levied pursuant to the Airport Taxes and Fees Act, at a rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger till 31 December 2021. ADF rate has been changed from 01 January 2022 with First Amendment to Airport Taxes and Fees Act.

ADF must be collected from passengers who purchase their tickets or change their travel dates on or after 1 November 2021 for travel on or after 1 January 2022 at below rates.

Departure Tax (DPT) is levied on passengers departing from Maldives from an airport in the Maldives on or after 1 January 2022.

DPT must be collected from passengers who purchase their tickets or change their travel dates on or after 1 November 2021 for travel on or after 1 January 2022 at below rates.

Only persons with diplomatic immunity are exempt from ADF.

• Persons with diplomatic immunity;
• Transit passengers on “direct transit” flight; and
• Children under the age of 2 years.

Direct transit flights are those flights which transit at an airport in the Maldives and depart with the same flight number

A child would be exempt from DPT, if the child’s ticket originates from a point inside the Maldives, and the child was less than 2 years old on the date of departure from the Maldives. If a child’s ticket originates from a point outside the Maldives, the child would be exempt from DPT only if the child was less than 2 years old on the date of departure from the point of origin.

• Foreign nationals’ resident in the Maldives as members of a foreign diplomatic mission, who are entitled to the privileges and immunities specified in the Vienna Convention on Diplomatic Relations (1961)
• All passengers on flights which are granted “diplomatic clearance” by the Ministry of Foreign Affairs. Diplomatic clearance is normally granted to flights which carry heads of state/government or high-ranking officials of other states.

For the purpose of DPT, transit passengers are defined as those passengers who stay in the Maldives for less than 24 hours for a purpose such as changing flights, while travelling from one county to another country. Passengers who are often referred to as “transfer passengers” in the airline industry are also covered under this definition.

• Airlines that operate scheduled flights to Maldives and airport operators are required to register with MIRA for ADF and DPT.
• It is the responsibility of airlines that operate scheduled flights to the Maldives to collect ADF and DPT from passengers departing from an airport in the Maldives via that airline
• It is the responsibility of airport operators to collect ADF and DPT from passengers departing from the Maldives from that airport on flights operated by persons other than airlines that operate scheduled flights to the Maldives. For example, charter flights and private jets.

If the permit issued by MCAA to an airline or airport operator expires, or is cancelled or transferred, the entity must submit a request to MIRA to deregister the entity from ADF and DPT. The request must be made in writing within 15 days of the cancellation, transfer or expiration.

Deadline to file ATF return and make payment is the 28th day of following month.

MIRA 530 (Airport Taxes and Fees Return) which must be supported by an Information Sheet.

ADF and DPT must be paid to MIRA in USD irrespective of the currency in which they were collected from the passengers.

In addition to the records required by Tax Administration Act and Tax Administration Regulation, persons registered for ADF and DPT must maintain the following records:

• Invoices sent to various parties to collect ADF and DPT receivable, receipts for payments received, written correspondence relating to collection of payments
• Flight manifest of flights operated by that airline or flights departing from that airport
• Other records that would enable MIRA to ascertain that the amount of ADF and DPT declared is correct.