Guide · Maldives tax
Green Tax in the Maldives, for guesthouse and hotel operators
Green Tax is a fixed charge per guest per night of stay at tourist establishments in the Maldives, collected from the guest and paid to MIRA monthly. Maldivian nationals are exempt. It should post nightly to the folio, not be estimated at checkout.
How much is it and who pays?
The charge is set by law per guest per night and differs by establishment type; NeoSuite applies the rate configured for the property (USD 6 per person per night for the pilot properties as of September 2026) and it is the guest, not the operator, who bears it. Children and Maldivian nationals are treated per the current MIRA rules, which NeoSuite keeps in settings so a change is one edit.
How should it appear on the folio and invoice?
- One line per night per guest count, posted by the night audit, so a shortened stay adjusts itself.
- Shown separately from the room rate; it is not subject to service charge or TGST.
- On the tax invoice as its own line, in the settlement currency.
How is it reported?
Monthly, by establishment, with guest nights and exempt nights. NeoSuite's Green Tax report gives the totals per property per month from the actual posted lines, which is what an auditor will trace.
Questions on this topic
Is Green Tax charged on a day-use room?
It is charged per night of stay; a day-use with no night has no Green Tax. Confirm the current MIRA guidance for your establishment category.
What if the guest is a Maldivian citizen?
Exempt. Record the nationality on the guest profile and the night audit skips the line.