Green tax is a tax payable by tourists who stay in tourist resorts, integrated tourist resorts, resort hotels, tourist hotels, hotels, tourist guesthouses, tourist vessels and other such establishments. Green tax collection from tourists staying in tourist resorts, tourist hotels, and, tourist vessels commenced on 1 November 2015, and green tax collection from tourists staying in tourist guesthouses commenced on 1 October 2016. Green tax collection from tourists who stay in integrated tourist resorts, resort hotels, hotels, and other similar tourist establishments commenced from 1 January 2023 onwards.
Establishments and vessels liable to charge green tax 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, and the operating license holder will be held responsible for filing tax returns and payment of Green Tax. For foreign tourist vessels, however, the local agent is required to register for Green Tax and the local agent is responsible for filing tax returns and payment of Green Tax.
From 1 November 2015 until 30 September 2016
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Tourist hotel | 6 |
| Tourist vessel | 6 |
From 1 October 2016 until 2 July 2022
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Tourist hotel | 6 |
| Tourist vessel | 6 |
| Tourist guesthouse | 3 |
Green tax collection was temporarily discontinued on 3 July 2022 with the enactment of the 11th amendment to the Maldives Tourism Act, until it was reinstated on 21 September 2022 after the enactment of the 12th 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
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Tourist hotel | 6 |
| Tourist vessel | 6 |
| Tourist guesthouse | 3 |
From 1 January 2023 until 31 December 2024
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 6 |
| Integrated tourist resort | 6 |
| Tourist hotel | 6 |
| Resort hotel | 6 |
| Hotel (located on an uninhabited island, OR, has more than 50 registered rooms) | 6 |
| Hotel (located on an inhabited island and has 50 or fewer registered rooms) | 3 |
| Tourist vessel | 6 |
| Tourist guesthouse (located on an uninhabited island, OR, has more than 50 registered rooms) | 6 |
| Tourist guesthouse (located on an inhabited island and has 50 or fewer registered rooms) | 3 |
| Any other establishments | 6 |
From 1 January 2025 onwards
| Name (Establishment/Vessel) | Amount (USD per day of stay) |
| Tourist resort | 12 |
| Integrated tourist resort | 12 |
| Resort hotel | 12 |
| Hotel (located on an uninhabited island, OR, has more than 50 registered rooms) | 12 |
| Hotel (located on an inhabited island and has 50 or fewer registered rooms) | 6 |
| Tourist vessel | 12 |
| Tourist guesthouse (located on an uninhabited island, OR, has more than 50 registered rooms) | 12 |
| Tourist guesthouse (located on an inhabited island and has 50 or fewer registered rooms) | 6 |
| Any other establishments | 12 |
Tourists exempt from green tax
Effective from 1 January 2025, children under the age of two years are exempt from green tax.
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. Green Tax must be paid in United States Dollar. Green tax return must be filed online via MIRAconnect. Green tax can be paid using using a Mastercard Business Debit Card, BML Islamic Mastercard Business Debit Card or MRTGS form.
If a person charges an amount in excess of what is required under the Act and the Regulation from a tourist or charges green tax on a person who is not liable to tax, the amount charged must be refunded to the passenger before the deadline for filing the green tax return for that relevant period. If such excess amount is not refunded to the guest by the deadline, the amount must be paid to MIRA.