Maldives Green Tax for children: eligibility and sample household maths

Which children pay Maldives Green Tax?

Only children under two at check-in are exempt. Every guest aged two and over pays the full rate, with no child discount.

That is the rule in the MIRA circular effective 1 January 2025. For the general Green Tax rules, see Maldives Green Tax explained, and for the family budget as a whole, our Budget and Real Cost hub.

Household examples over four nights

All rows assume four nights at RM4.09 per USD (Business Today, 7 Oct 2026). Paying guests are everyone aged two or over.

The baby in each household saves USD 48 at a resort over four nights, about RM196. A child who has just turned two costs the same as an adult.

What "under two at check-in" means in practice

The exemption depends on the child's age on the day you check in to each property. A child aged one year and ten months on arrival is exempt for that stay.

On a split stay, each check-in is a new test. If a birthday falls between two properties, the second may charge. Confirm with each property, and see charges for children and extra beds for other age rules.

Worked example: a family of four on a seven-night split

Two adults, a child aged six and a baby aged one. Three nights at a small Maafushi guesthouse, then four nights at a resort.

The guesthouse part is USD 6 x 3 paying guests x 3 nights, which is USD 54. The resort part is USD 12 x 3 x 4, which is USD 144.

The total is USD 198, about RM810. Without the infant exemption it would be USD 264, about RM1,080.

Common mistakes families make with Green Tax

Most errors come from counting rooms instead of people. Green Tax follows each guest, so a family of four in one villa pays four times the per-guest rate, minus any infant.

• Counting per room. A family in one room still pays for every guest aged two and over.
• Assuming a child discount. There is none apart from the under-two exemption.
• Using the old rates. Before 2025 the resort rate was USD 6, so old family budgets show half today's figure.
• Forgetting the airport night. A Hulhumale night also attracts Green Tax for each paying guest.
• Counting days instead of nights. A 5D4N trip has four taxable nights, not five.

Planning around a second birthday

If your child turns two shortly before the trip, the full rate applies from the first night. For a family otherwise paying for two adults, that adds USD 48 over four resort nights, about RM196.

That is a small sum next to flights and transfers, where a two-year-old usually needs their own seat and often pays a child fare. Plan the trip for the child's real age on the travel dates, not their age when you start planning.

How Green Tax compares with other child costs

Green Tax is usually one of the smaller child costs. Transfers, meals and extra beds tend to be larger.

Transfer guides suggest children aged 2 to 11 often pay about 30% to 40% less than adults on resort transfers (immaldives.com, checked 11 Oct 2026). Infants typically fly free on Trans Maldivian seaplanes but have no bag allowance.

Meal plans and extra beds vary widely by resort. Our family budget by child age calculator brings these together.

Checklist for families

• Note each child's age on the check-in date at every property.
• Confirm the quote lists Green Tax per paying guest, not per room.
• Check the rate: USD 12 at resorts, USD 6 at small inhabited-island guesthouses.
• Bring every child's passport for age checks.
• Submit IMUGA for every traveller, including infants, no earlier than 96 hours before arrival.

Which families feel Green Tax most

Large families on long resort stays feel it most. A family of five over seven resort nights pays USD 420, about RM1,718.

Families on local islands pay half the rate, which is one reason guesthouse stays suit bigger households. For a full family-of-four budget, see Maldives trip cost for a family of four.

Rates are set by MIRA and can change, so check the circular if you are reading this well after October 2026.