§ Taxes + fees

TGST and Green Tax. Itemised, not hidden.

Maldives tourism has two government-mandated taxes plus an optional service charge. On DhiTrips, every property page shows the all-in price — you don't hit "+taxes at checkout" surprises. This page explains what each tax is.

§ 01 · What you pay on top of the room rate

  • Tourism Goods + Services Tax

    17%TGST
    Tax base
    On the room rate + service charge (where applicable)
    Purpose
    Maldives sales tax on tourism services.
    Authority + history
    MIRA (Maldives Inland Revenue Authority) · raised from 16% to 17% on 1 July 2025.

    Worked example

    Room rate USD 200/night × 17% = USD 34/night TGST. On the price breakdown you see "Room rate: USD 200, TGST: USD 34" separately.

  • Green Tax

    USD 12 per person per night (USD 6 in guesthouses ≤50 rooms)GREEN_TAX
    Tax base
    On every guest staying in the property
    Purpose
    Environmental levy ring-fenced for waste management, beach erosion mitigation, and conservation.
    Authority + history
    MIRA · rates doubled on 1 January 2025; children under 2 are exempt.

    Worked example

    Two adults staying 5 nights in a guesthouse with ≤50 rooms: 2 × 5 × USD 6 = USD 60 Green Tax. The same stay in a resort: 2 × 5 × USD 12 = USD 120 Green Tax.

  • Service charge

    10%SERVICE
    Tax base
    On the room rate (where the property charges one)
    Purpose
    Traditional tourism service charge — distributed to staff per MIRA + Ministry of Economic Development rules.
    Authority + history
    Set by the property; subject to TGST.

    Worked example

    Room rate USD 200/night × 10% = USD 20 service charge. TGST is then computed on (room + service) — so 17% × USD 220 = USD 37.40 TGST.

§ 02 · How MIRA computes Green Tax days

Green Tax is computed in 24-hour blocks measured from your check-in time — not from midnight, not in half-day chunks. Each 24-hour block from check-in is one potential taxable day. A block counts as a taxable day only if you stayed at the property for 12 hours or more within it.

  • • A day-use stay of under 12 hours within a single 24-hour block from check-in: no Green Tax.
  • • A stay of 12+ hours within a 24-hour block: that block counts as one taxable day, regardless of whether it crosses midnight.
  • • Multi-day stays compute taxable days block by block; the trailing partial block is taxable only if you spent 12+ hours in it.
  • • Anti-fragmentation: if you check out and re-check in within 12 hours, MIRA treats the stay as continuous — no double-charging across the gap.

§ 03 · What's NOT a tax

  • • DhiTrips does not charge a booking fee. The platform's commercial model is a paid SaaS subscription paid by the property — we do not take a per-booking commission from you.
  • • Transfer fares (speedboat / seaplane / domestic flight) are charged separately by the transfer operator, not as a tax. They appear on the cart line-itemised.
  • • FX conversion fees at your card issuer are a private matter between you and your card — not collected by us.

§ Authority

The authoritative source for Maldives taxation is the Maldives Inland Revenue Authority (mira.gov.mv). . TGST and Green Tax rates are published there. If any rate or rule on this page is out of date, the property's actual computed taxes on the cart are authoritative; the booking confirmation shows the rate applied. Tell us at hello@dhitrips.mv.