What is the Maldives Green Tax?
Green Tax is a fee charged per guest per night by the place you sleep in, set by the Maldives Inland Revenue Authority (MIRA). It is separate from the 17% tourism GST and the 10% service charge.
It is easy to miss because it is a flat dollar amount, not a percentage. Quotes from Malaysian agencies sometimes include it and sometimes leave it for check-out, so it is one of the first lines to look for. The wider set of taxes is covered on our Budget and Real Cost hub.
How much is it, and which rate applies to you?
There are two rates since 1 January 2025, according to the MIRA circular. Which one you pay depends on the property, not on your nationality.
| Where you sleep | Rate per guest per night |
|---|---|
| Resorts, hotels, tourist vessels (including liveaboards) | USD 12 |
| Guesthouses and hotels on inhabited islands, more than 50 rooms | USD 12 |
| Guesthouses and hotels on inhabited islands, 50 rooms or fewer | USD 6 |
| Children under 2 at check-in | Exempt |
Before 2025 the rates were USD 6 and USD 3. Any price list or blog post from 2024 or earlier will understate the tax, so treat older figures with care.
What Green Tax adds to typical Malaysian trips
The table uses RM4.09 per USD (Business Today, 7 October 2026). The arithmetic is guests x nights x rate.
| Trip | Calculation | USD | About RM |
|---|---|---|---|
| Couple, 3 nights, Maafushi guesthouse | 2 x 3 x 6 | 36 | 147 |
| Couple, 4 nights, resort | 2 x 4 x 12 | 96 | 393 |
| Family: 2 adults, child of 7, baby of 1, 4 nights, resort | 3 x 4 x 12 | 144 | 589 |
| Friends: 4 adults, 2 guesthouse + 2 resort nights | (4 x 2 x 6) + (4 x 2 x 12) | 144 | 589 |
| Solo traveller, 6 nights, guesthouse | 1 x 6 x 6 | 36 | 147 |
The baby in the family example pays nothing, which is why the multiplier is 3 guests, not 4. Our worked example for a couple over four nights and the page on Green Tax for children go further.
How to check whether your quote includes it
Read the inclusions list, not the headline price. Look for "Green Tax", "government taxes" or "GRT", which is how some invoices label it.
Use this short check:
- Named in inclusions: the package should show it, as HolidayGoGoGo's Arena Beach package did when checked on 11 October 2026.
- Only "taxes included": ask whether that covers Green Tax as well as GST and service charge.
- Not mentioned at all: assume it is payable at check-out and add it yourself.
- Room-only rate from a resort site: Green Tax is almost always extra.
If you move between properties, each one charges only for the nights you sleep there. Our page on changing hotels mid-trip shows how to avoid counting it twice.
How Green Tax differs from GST and service charge
Green Tax is a flat amount per person, while GST and the service charge are percentages of what you spend. That difference changes how each behaves on your bill.
A cheaper room lowers your GST and service charge, but it does not lower Green Tax at a resort. A bigger party raises Green Tax even if you all share one villa, because it counts heads, not rooms.
So a family of four in one villa pays the same Green Tax as two couples in two villas. If you are comparing a family suite with two connecting rooms, Green Tax will not split the decision. Room price and the 17% tourism GST will.
It also means Green Tax does not rise when you upgrade a meal plan or book a spa treatment. Those extras carry service charge and GST, but the flat nightly fee stays the same.
Does it change which trip suits you?
For most couples Green Tax is a few hundred ringgit, so it rarely decides a trip on its own. It matters more for big families, groups of friends and long stays, where guests and nights multiply quickly.
Budget travellers gain a little from the USD 6 rate at small guesthouses on local islands such as Maafushi or Thulusdhoo. A group of four adults saves USD 24 a night versus a resort, about RM98, before any difference in room price.
Honeymooners and families on premium resorts will barely notice it beside the room rate, but should still check it is included. To see Green Tax beside flights, transfers and meals, use the trip cost calculator.
Questions travellers ask
Is Green Tax included in Malaysian package prices?
Do I pay Green Tax on a liveaboard or a night in Hulhumale?
My child turns two during the trip. Do they pay?
Can I pay Green Tax in ringgit?
Sources and checks
Last reviewed: · Prices researched:
- MIRA, circular on changes to Green Tax rates from 1 January 2025 · mira.gov.mv · Checked 11 October 2026
- PSM News, previous Green Tax rates · cms.psmnews.mv · Checked 11 October 2026
- HolidayGoGoGo, 4D3N Arena Beach Maldives Muslim tour package · holidaygogogo.com · Checked 11 October 2026
- Business Today Malaysia, foreign exchange rates 7 October 2026 · businesstoday.com.my · Checked 11 October 2026
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