Green Tax

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

Tourists are persons other than Maldivians, who do not hold 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.

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

From 1 November 2015 until 30 September 2016

From 1 October 2016 until 2 July 2022

Green tax collection was temporarily discontinued on 3 July 2022 with the enactment of the 11^th amendment to the Maldives Tourism Act, until it was reinstated on 21 September 2022 after the enactment of the 12^th amendment to the Maldives Tourism Act. Therefore, green tax is not payable for the period starting from 3 July 2022 until 20 September 2022.

From 21 September 2022 until 31 December 2022

From 1 January 2023 onwards

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

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.

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

No, Green Tax only applies to tourists staying in a tourist resort, integrated tourist resorts, tourist hotel, resort hotels, hotels, tourist vessels or tourist guesthouses.

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.

Tourist resorts, integrated tourist resorts, tourist hotels, resort hotels, 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.

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

On behalf of the foreign tourist vessel,  the local agent will be registered for Green Tax.

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 or $3 must be charged as Green Tax depending on type of tourist establishment); if not, Green Tax is not payable for that block.

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.

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.

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

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

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.

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.

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.

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 MIRAconnect. 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.

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.

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 MIRAconnect, 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.

You may amend the return within 12 months. The amended return must be accompanied by an explanation and supporting documents.

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

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

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

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.

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

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

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.

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

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.

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

The Green Tax Guide and Instructions on filling 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 [email protected].