Maldives green tax 2026: 12 US dollars per night at resorts, 6 at small guesthouses

The Maldives green tax is 12 US dollars per tourist per day at resorts and most hotels in 2026, and 6 dollars per day at a guesthouse or hotel on an inhabited island with 50 or fewer registered rooms. The Ministry of Finance sets it out in exactly those terms, dates the current rates to 1 January 2025 and records that children under the age of 2 years are exempt.

What else lands on the bill

The same ministry page gives the Tourism Goods and Services Tax as 17 percent, against 8 percent for general goods and services. Green tax receipts go to the Maldives Green Fund, a trust fund earmarked for climate mitigation and other environmental work rather than the general budget.

A worked example

Two adults on a seven night resort stay owe 14 person nights of green tax at 12 dollars, which is 168 dollars, before anything else. The same couple in a small guesthouse pays 84 dollars. On a 3,000 dollar room bill, TGST at 17 percent adds a further 510 dollars, so tax alone on the resort trip is 678 dollars.

What is still unclear

The ministry credits the current rates to the thirteenth amendment to the Tourism Act while also listing a fourteenth amendment, so the amendment numbering behind the 12 dollar figure is worth checking with the tax authority before quoting it.

Sources: Maldives Ministry of Finance, revenue policy.

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