Plastic Bag Fee

Plastic Bag Fee is a fee collected under the Waste Management Act by businesses operated in the Maldives on plastic bags provided free of charge or sold at the point of sale. The fee will be effective from 18 April 2023 onwards and must be charged at the rate of MVR 2 per plastic bag. Plastic Bag Fee collected by GST registered businesses is a tax and must be paid to MIRA.

“Plastic bag” is defined in the Waste Management Act as bags made of plastic (including degradable plastics made of oxo-degradable and synthetic polymers), which are used for carrying goods.

GST registered persons are required to include in their GST returns the information of Plastic Bag Fee collected. The deadline for the submission of the information of Plastic Bag Fee collected and making the payment to MIRA is same as the GST deadline for the respective GST registered person. Plastic Bag Fee must be paid to MIRA in Maldivian Rufiyaa.

The following types of plastic bags will be exempt from Plastic Bag Fee.

• plastic bags sold or provided free of charge by duty-free shops.
• plastic bags used to carry any type of fresh unpackaged fish.
• “bin liners” sold or supplied free of charge specifically for the purpose of waste disposal, by either a person who provides waste management services or another relevant authority.