Every tourist leaving the Maldives pays USD 100 in airport taxes in economy (USD 50 departure tax plus USD 50 airport development fee), and every night you sleep here carries a green tax of USD 12 per person at a resort or USD 6 at a small guesthouse. On top of that, resorts and most guesthouses add 17% TGST and a 10% service charge to the price you were quoted, which is why a “USD 400” villa shows up as USD 508 on the bill before the green tax. None of this is paid at a counter: the airport fees are built into your air ticket, the green tax and TGST are collected by the property. Here is what each one is, who is exempt, and how to tell whether a price already includes them.
Quick answer: the five charges on a Maldives holiday
| Charge | Rate (2026) | Who pays it | How you pay |
|---|---|---|---|
| Departure tax | USD 50 economy, USD 120 business, USD 240 first, USD 480 private jet | Every foreign passenger except direct transit and children under 2 | Inside the air ticket price |
| Airport development fee (ADF) | Same scale: USD 50 / 120 / 240 / 480 | Every foreign passenger except direct transit | Inside the air ticket price |
| Green tax | USD 12 per person per night at resorts, hotels and liveaboards; USD 6 at guesthouses and hotels with 50 rooms or fewer on inhabited islands | Every tourist aged 2 and over | On the property bill, or pre-paid in a package |
| TGST (tourism GST) | 17% of the base price | Everyone buying from a tourist establishment | Added to room, food, drinks, spa, excursions |
| Service charge | 10% of the base price | Resort and most guesthouse guests | Added to the bill; goes to staff |
If you are still choosing between a resort and a local island, these numbers matter more than the headline room rate: our local island vs resort comparison works through the full cost, and you can compare fares to Malé on book.toptravelsky.com to see what the airport fees add to a return ticket.
Departure tax and airport development fee: USD 100 to leave
These are two separate charges under the Airport Taxes and Fees Act, both collected by the Maldives Inland Revenue Authority (MIRA) and both raised on 1 December 2024. Before that an economy passenger paid USD 30 each. Maldivians pay USD 12 for each in economy, but the business, first and private-jet rates are the same for everyone. You never pay them in person: the airline builds them into the ticket as taxes, and charter operators collect them for their passengers. A family of four flying economy has USD 400 of Maldivian airport fees inside their return tickets.
Exemptions are narrow. Children under 2 are exempt from the departure tax but not from the ADF, passengers with diplomatic immunity skip both, and transit passengers are exempt only if they are on a direct transit through Velana without clearing immigration. Leave the airport for a few hours in Malé or Hulhumalé and you are no longer in transit for tax purposes; our Velana layover guide explains what that trip costs and whether it is worth it.
Green tax: USD 12 or USD 6 a night, per person
The green tax doubled on 1 January 2025 and has not changed since. It is a flat amount per guest per night, not a percentage, so it weighs far more on a budget traveller than on someone in a USD 2,000 villa. Resorts, resort hotels, hotels on uninhabited islands, any property with more than 50 registered rooms and all liveaboards or safari boats charge USD 12. Guesthouses and small hotels with 50 rooms or fewer on inhabited local islands charge USD 6, which covers almost every guesthouse on Maafushi, Thulusdhoo, Dhigurah or Hulhumalé. Children under 2 at check-in are exempt for the whole stay even if they turn 2 during it; everyone older pays the full rate. Maldivians and resident-permit holders do not pay it.
The rule most people never hear about is the 12-hour rule. MIRA counts the stay in 24-hour blocks from your recorded check-in, and a block is taxable once you have been there 12 hours. Check in at 2 pm and leave at 1 am and you owe nothing; stay until 2 am and the full USD 12 is due. A late checkout that pushes you past 36 hours from check-in adds a second night of tax. The maths is simple: guests x rate x nights. Two adults for seven resort nights is 2 x 12 x 7 = USD 168; the same couple on a guesthouse island pays USD 84. Resorts list it separately at checkout; package operators usually pre-collect it, so check your voucher.
TGST 17% and the 10% service charge: the “++” on every price
Tourism Goods and Services Tax is the Maldivian VAT for anything sold at a tourist establishment: room, meals, drinks, spa, dive course, sunset cruise, minibar, even the bottle of water in your villa. It rose from 16% to 17% on 1 July 2025 after a six-month delay. The general GST on things you buy in a Malé shop or a local café is a lower 8%.
The 10% service charge is required by law at resorts and is passed on to staff; most guesthouses apply it too. Both are calculated on the base price, not on each other, so a USD 100 item becomes 100 + 17 + 10 = USD 127, never 128.70. When a rate card says “USD 400++” the two plus signs mean TGST and service charge are still to come: the real figure is USD 508 a night, then USD 24 green tax for two adults, so USD 532. A rate marked “net” or “inclusive of taxes” already has everything in it. A USD 80 guesthouse room quoted “++” works out the same way: USD 101.60, plus USD 12 green tax for a couple. Most guesthouses quote net prices, but confirm before you book, and see our daily costs guide for what an all-in local-island day looks like.
A worked example: 7 nights for two
| Line | Resort at USD 500++ a night | Guesthouse at USD 90 net a night |
|---|---|---|
| Room for 7 nights | USD 3,500 | USD 630 (taxes already in) |
| TGST 17% | USD 595 | included |
| Service charge 10% | USD 350 | included |
| Green tax (2 people x 7 nights) | USD 168 | USD 84 |
| Departure tax + ADF (2 x USD 100) | USD 200 | USD 200 |
| Total before food, transfers and flights | USD 4,813 | USD 914 |
Taxes and fees add USD 1,313 to the resort week and USD 284 to the guesthouse week. The resort guest also pays 27% on top of every meal and excursion for seven days, which is why all-inclusive plans are priced the way they are.
Things to know before you book
- “++” means 27% is still to be added; “net” means it is already in. Ask if a price does not say.
- Green tax is per person, per night, in cash or on the card at checkout unless your package voucher states it is prepaid.
- The airport fees are in your ticket; nobody at Velana should ask you for a departure tax in cash.
- Keep the under-2 exemption in mind: the airline still charges the ADF for an infant, the property charges no green tax.
- Pay the final bill in US dollars or by card; our money guide covers card surcharges and ATM fees.
- A 2026 bill before Parliament would make foreign tour operators and booking platforms account for TGST on their margin; it is aimed at sellers, not travellers, and does not add a new fee to your stay.
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Frequently asked questions
How much is the Maldives departure tax in 2026?
Foreign passengers pay USD 50 departure tax plus USD 50 airport development fee in economy, USD 120 each in business, USD 240 each in first class and USD 480 each on a private jet. Both are collected by the airline inside your ticket price.
What is the Maldives green tax per night?
USD 12 per person per night at resorts, hotels on uninhabited islands, properties with more than 50 rooms and liveaboards, and USD 6 per person per night at guesthouses and small hotels with 50 rooms or fewer on inhabited islands. Children under 2 are exempt.
What does “++” mean on Maldives resort prices?
The two plus signs mean 17% TGST and a 10% service charge will be added to the quoted price, so a USD 400++ room costs USD 508 a night before green tax. A price marked “net” already includes both.
Do I pay green tax on a local island guesthouse?
Yes, but at the lower rate of USD 6 per person per night, as long as the guesthouse has 50 rooms or fewer. It is usually added to your bill at checkout and payable in US dollars.
Is the service charge in the Maldives optional?
No. The 10% service charge is mandatory at resorts and is distributed to staff, and most guesthouses apply it as well. Any tip you leave on top of it is voluntary.
Rates for departure tax, airport development fee, green tax, TGST and service charge correct as of October 2026 and taken from MIRA (Maldives Inland Revenue Authority) schedules. TopTravelSky is based in Malé — tell us if you spot a change.