The Maldives government announced significant updates to the Maldives Tourism Act (Act No: 21/2024) and Green Tax Regulation (Regulation Number: 2024/R-117), which took effect from 01 January 2025. One of the most notable changes is the doubling of Green Tax (GRT) rates.
New GRT Rates
- Resorts, integrated tourist resorts, resort hotels: USD 12 per tourist
- Hotels and guesthouses with more than 50 rooms and/or operated on uninhabited island: USD 12 per tourist
- Tourist vessels: USD 12 per tourist
- Hotels and guesthouses with less than 50 rooms on inhabited islands: USD 12 per tourist
GRT Calculation for Stayover Guests
The Green Tax will be calculated based on a
12-hour block within a 24-hour period at the time of checkout. For guests checking in during
December 2024 and checking out in
January 2025, the GRT will be determined by the month in which the
first 12 hours of the 24-hour block end. This ensures clarity for guests staying across the rate change period.
Exemptions for Children Below 2 Years
Starting 01 January 2025, children under 2 years of age will be exempt from the Green Tax. The exemption is based on the child’s age at the time of check-in.
- For children under 2 years of age as of 01 January 2025 who are already checked into a tourist establishment, they will be deemed to have checked out before midnight on 31 December 2024 and checked in again on 01 January 2025 at 00:00 hrs.
- Tourist establishments are now required to maintain a copy of the passport for children under 2 years of age to verify eligibility for the exemption.
With the changes in GRT rates effective from January 2025, it's crucial for businesses to stay informed and ensure timely compliance. Don't miss the deadline—return for January, the first taxable period after these changes, is due by
March 02.