Maldives 2026: Green Tax, 17% T-GST and the New OTA Tax Bill

On 15 August 2026, a bill went to the Maldives' People's Majlis that would make foreign tour operators and online travel agencies register for tax and charge 17% Tourism GST on Maldives bookings sold from outside the country — a shift from a source-based to a destination-based tax principle, referred to committee the next day, with a proposed effective date of 1 October 2026 once it clears parliament and gets presidential ratification (KPMG TaxNewsFlash). It targets the platform's commission, not the traveler directly — but a platform absorbing a new 17% cost on its margin rarely eats it quietly, so a booking made through an offshore OTA after October could carry it. If a resort or liveaboard is billing you directly instead, this particular change doesn't touch your invoice; it's the booking channel that matters, not the destination.

What you already pay, regardless of this bill

Two charges hit every Maldives stay today and neither is new for 2026. The Tourism Goods and Services Tax (T-GST) rose from 16% to 17% on 1 July 2025 and has stayed there since, applied to resort accommodation, meals, excursions and transfers (dreamingofmaldives.com). On top of that, Green Tax is a flat per-person, per-night charge, separate from the room rate and service charge: US$12 per person per night at resorts and larger hotels, and a reduced US$6 rate at qualifying small guesthouses on inhabited islands (islandresortlab.com's 2026 rate breakdown, cross-checked against dreamingofmaldives.com's independent figures). Because it's a flat fee per guest rather than a percentage, a couple in a budget guesthouse room and a couple in an ultra-luxury overwater villa pay the same Green Tax — it's the T-GST and service charge that scale with the room rate, not this one. Children under two are exempt from Green Tax at check-in.

Run the arithmetic before booking: a US$400/night mid-range resort room carries roughly 17% T-GST (about US$68), a 10% service charge (about US$40) and US$24 Green Tax for two guests — pushing the effective nightly cost above US$530 before a single meal or excursion is added. None of that is optional or negotiable; it's itemized on every resort invoice.

Visa on arrival: free, 30 days, no advance paperwork

Every nationality gets a free 30-day tourist visa on arrival at Velana International Airport — no pre-approval, no visa fee, no nationality restriction (dmcquote.com's 2026 entry-requirements guide). Immigration checks for a confirmed onward or return flight within the 30 days, confirmed accommodation (resort, guesthouse or liveaboard booking — a one-way ticket with no lodging proof risks denial), a passport valid at least six months from your entry date, and enough funds to cover the stay, with about US$100 a day commonly cited as the working guideline. The initial 30 days can be extended to a maximum of 90 by visiting the immigration office in Male before the first period runs out.

The visa is nationality-blind by design — what changes by passport is which countries require a yellow fever certificate on arrival if you're transiting from an endemic country, not whether you get the 30 days.

IMUGA: the one form every traveler files before boarding

Separate from the visa, the Maldives requires every arriving and departing traveler to submit the IMUGA Traveller Declaration online — an electronic arrival/departure card that replaced the old paper form. It has to be completed within 96 hours of your flight's departure to the Maldives, asks for a passport photo page upload, a recent photo, and your flight and accommodation details, and it's free — official guidance on this specifically warns against third-party sites that charge for what the government provides at no cost (gooceantravel.com's IMUGA walkthrough). Do it from a hotel Wi-Fi or a working data connection before you land — immigration checks for a completed IMUGA reference at the arrivals desk, and there's no paper fallback if you show up without one.

Does the booking date matter before 1 October?

The bill still has to pass the full Majlis and be ratified by the president before it can take effect, so the 1 October 2026 date in the current draft is a proposal, not a locked-in law as of this writing. If it does pass on schedule, the distinction that matters is where you book, not when you fly: a booking made directly with a Maldives-registered resort or DMC sits outside this reform entirely, since it only reaches foreign operators and OTAs selling from outside the country. If you're booking through an international OTA for travel after October, it's worth asking the platform directly whether their listed price already reflects the change — the bill taxes the operator's margin, and how much of that gets passed to the traveler is a pricing decision each platform makes on its own, not something the law dictates line by line. Booking early doesn't lock in immunity from a price change either; it only locks in the price quoted at the time you pay, which is true of travel bookings generally and not specific to this reform.

Where the trip actually happens

Nearly everyone arriving lands at Velana International Airport on Hulhule island, a short speedboat or seaplane transfer from Male and the resort atolls. Baa Atoll, a UNESCO Biosphere Reserve since 2011, is the reliable bet for manta ray and whale shark sightings feeding in Hanifaru Bay roughly May through November. Ari Atoll runs whale shark encounters closer to year-round and is the atoll most liveaboard dive itineraries build around. Both sit far enough from Male that a resort speedboat transfer, not a day trip, is how you reach them — factor transfer cost and time into the itinerary, not just the flight.

Staying connected between atolls

Resort Wi-Fi is near-universal but can throttle during peak evening hours, and inter-atoll transfers put you on open water with no signal for stretches at a time. An eSIM installed before departure means IMUGA, boarding passes and transfer coordination all work the moment you land, without hunting for a local SIM counter at a small regional airport. Compare current Asia-region data plans on Roameo's destinations page before you fly, and check your device's eSIM compatibility on the compatibility checker if you're not sure your phone supports it.

FAQ

Is the new 17% tax something I pay directly as a tourist?

Not directly. The bill filed 15 August 2026 taxes foreign tour operators and OTAs on their margin from Maldives bookings, not travelers at the point of sale. If a platform passes the cost through in its pricing after the proposed 1 October 2026 effective date, it would show up as a higher quoted price, not a separate line item on your invoice.

Do I need a visa before I fly to the Maldives?

No advance visa application is needed for any nationality. You receive a free 30-day tourist visa on arrival at Velana International Airport provided you have a return or onward ticket, confirmed accommodation, a passport valid six months beyond entry, and enough funds for the stay.

What is IMUGA and is it different from the visa?

IMUGA is a separate, mandatory online arrival/departure declaration every traveler must file within 96 hours before departing for the Maldives — it replaced the old paper immigration card. It's free to submit directly through the official system and is checked alongside your visa at arrival.

How much should I budget for Green Tax and T-GST on a week's stay?

Green Tax is a flat US$12 per person per night at resorts (US$6 at qualifying guesthouses), separate from the room rate. Tourism GST adds 17% on top of accommodation, meals, excursions and transfers, and has applied at that rate since 1 July 2025. For two people at a mid-range resort for seven nights, expect Green Tax and T-GST together to add several hundred dollars beyond the quoted room rate.