Maldives tourism GST explained for tourists

What is Maldives tourism GST?

Tourism GST, usually written TGST, is a 17% tax on tourism goods and services in the Maldives. The Maldives Inland Revenue Authority (MIRA) set the 17% rate from 1 July 2025, up from 16%.

For a holiday-maker it shows up on the room, and usually on meals, drinks, spa treatments and paid activities at the resort. It is one of three government and property charges that turn an advertised rate into a real bill. The others are covered on our Budget and Real Cost hub.

How is TGST calculated on a resort bill?

Resorts normally add the 10% service charge first, then charge 17% TGST on the service-charged total. That is why "++" prices rise by about 28.7%, not 27%.

Here is the step-by-step for a USD 400 room night, converted at RM4.09 per USD (Business Today, 7 October 2026):

Green Tax (USD 12 per guest per night at resorts) is then added as a flat amount. Our explainer on how Green Tax is charged covers it.

The quick multiplier, and how to use it

Multiply any "++" price by 1.287 to get the tax-inclusive figure, then by 4.09 for a rough ringgit amount. The shortcut is 1.287 x 4.09 = about 5.26.

So a USD 160++ full board supplement, like the one Hard Rock Hotel Maldives lists per person per day, works out at about USD 206 or RM842 once taxed. A USD 95++ half board supplement becomes about USD 122 or RM500.

Use the shortcut for planning only. The resort's own invoice is the final word, and the exchange rate on your card statement will differ.

How to spot whether a price includes TGST

Read the small print next to the number. The common labels mean different things:

• "++" or "plus taxes": service charge and TGST are extra. Multiply by 1.287.
• "Net" or "inclusive of taxes": both are included. Ask whether Green Tax is too.
• "Inclusive of GST": check whether the 10% service charge is also in.
• Malaysian package with "government taxes" in inclusions: usually all-in, as seen on HolidayGoGoGo packages checked on 11 October 2026.

Our tax-inclusive versus tax-exclusive audit checklist gives a fuller line-by-line test.

Old quote check: 16% or 17%?

If a quote was written before 1 July 2025, the TGST may be wrong for your travel dates. The difference is one percentage point of the service-charged amount.

On the USD 400 room above, 16% gives USD 510.40 and 17% gives USD 514.80. That is USD 4.40 a night, or about RM18. Over a seven-night water villa stay at USD 1,200++ a night, the gap grows to about USD 92, or RM377.

Comparing a resort quote with a Malaysian package

The most common mistake is comparing a "++" resort rate with an all-in ringgit package. The resort figure looks cheaper because two charges are still missing.

Bring both to the same basis before you decide. Take the resort's nightly rate, multiply by 1.287, add Green Tax per guest per night, then add transfers and meals. Only then convert to ringgit and set it beside the package price per person.

Here is the logic in words for a couple. A USD 400++ room for three nights is about USD 1,544 taxed. Add Green Tax of 2 x 3 x USD 12 = USD 72, and you are at about USD 1,616 before transfers or meals. That is roughly RM6,610, or RM3,305 per person, before the boat or seaplane.

A package that already includes transfers, meals and all taxes at a similar per-person price may be the better deal. Our guide to comparing a resort-only rate with a flight-inclusive quote walks through it.

Who feels TGST most

TGST is a percentage, so it bites hardest on expensive stays. Honeymooners in overwater villas and families booking two rooms will see the biggest ringgit amounts.

Budget travellers on local islands pay it too, but on smaller numbers, and some guesthouses quote all-in rates. If you want to see how TGST, service charge and Green Tax combine on a real trip, our worked calculation of service charge versus GST and the trip cost calculator take you further.