Goods and Services Tax (GST) is a tax charged on the value of goods and services supplied in the Maldives from 2 October 2011 onwards. GST is charged under the Goods and Services Tax Act (Law Number 10/2011).

The law categorizes GST into the following two sectors:

  • Tourism goods and services
  • General goods and services

Tourism goods and services are goods and services supplied by:

  • Integrated tourist resorts, tourist resorts, tourist hotels, resort hotels, hotels, tourist guesthouses, tourist vessels, picnic islands, private islands, yacht marinas, and any other such establishments (collectively referred to as “tourist establishments”) authorized by the Ministry of Tourism.
  • Diving schools, shops, spas water sports facilities, and other such places established on a tourist establishment (excluding shops operating exclusively for the employees of such establishments).
  • Travel agency service providers.
  • Agents providing goods and services to foreign tourist vessels entering the Maldives.
  • Domestic air transportation service providers to persons other than Maldivian citizens.

General goods and services include all goods and services other than tourism goods and services.

GST rates

GST Rates

Until 31 December 2022 

Sector GST rate
General sector  6%
Tourism sector 12%

With the enactment of the 6th amendment to the GST Act, the GST rates for both the tourism sector and the general sector will increase to 16% and 8%, respectively from 1 January 2023 onwards.

From 1 January 2023 onwards:

Sector GST rate
General sector  8%
Tourism sector 16%
©   Maldives Inland Revenue Authority