26 natural atolls 1,192 coral islands, about 200 inhabited Visa on arrival Free 30 days, all nationalities Green tax $12/night resorts · $6/night small guesthouses Best diving visibility Dry season, roughly Dec–Apr One island, one resort The concept that shaped Maldives tourism Guesthouses on local islands Legal since 2009 — a genuine budget route 26 natural atolls 1,192 coral islands, about 200 inhabited Visa on arrival Free 30 days, all nationalities Green tax $12/night resorts · $6/night small guesthouses Best diving visibility Dry season, roughly Dec–Apr One island, one resort The concept that shaped Maldives tourism Guesthouses on local islands Legal since 2009 — a genuine budget route
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Taxes & fees

Green tax & resort taxes, explained

The headline room rate on a Maldives booking is rarely the final number. Three separate charges get added on top, and understanding them is the difference between a budget that survives checkout and one that doesn't.

Green tax

A per-person, per-night environmental fee, paid by every non-Maldivian tourist. Since 1 January 2025 it stands at US$12 per person per night for resorts, resort hotels, larger hotels (50+ rooms) and tourist vessels — double the previous $6 rate. Smaller guesthouses on local islands (50 rooms or fewer) charge the lower $6 per person per night rate instead. Children under two are exempt.

Tourism GST (TGST)

A goods-and-services tax applied to the tourism sector specifically, increased from 16% to 17% effective 1 July 2025. It applies broadly — room rate, food, drinks, spa treatments and excursions all carry it.

Service charge

A mandatory 10% charge added on top, distributed to resort staff — not a discretionary tip, and not optional.

A worked example

For a couple staying seven nights at a resort charging the $12 green tax rate: that's US$12 × 2 guests × 7 nights = $168 in green tax alone, before GST or service charge are applied to the rest of the bill. That figure scales with your party size and length of stay, not with how much you spend — worth factoring in before you compare two quoted rates.

Last verified: August 2026, against Maldives Inland Revenue Authority (MIRA) published rates. Tax rates are set by law and can change — always confirm current rates directly with your resort or MIRA before finalising a budget.