Maldives Will Start Taxing Foreign Booking Platforms and Tour Operators From 1 October

The Maldives is extending its Tourism Goods and Services Tax (TGST), currently 17%, to inbound tourism products sold by overseas businesses from 1 October 2026, according to an amendment to the country's GST Act reported by regional tourism and tax publications through August and September. Under the new rules, foreign tour operators, overseas travel agents and offshore booking platforms selling Maldives accommodation, transport or activities must register with the Maldives Inland Revenue Authority (MIRA) and charge TGST on those sales, extending a tax that previously applied mainly to businesses operating inside the country.

What the amendment covers

The definition of an inbound tourism product is broad, covering accommodation, meals, transport and other tourist activities delivered in the Maldives, along with the agency and booking services sold alongside them. Registered overseas suppliers will pay tax calculated on their margin and won't be able to claim input tax credits on their purchases, and a new GST return form has reportedly been introduced specifically for suppliers of these inbound products.

View on Google Maps →

Why it matters for Indian travellers

Many Indian travellers book Maldives holidays through overseas-facing travel agents or international booking platforms rather than directly with island resorts, and it's these sellers the new tax is aimed at. Some foreign tour operators have reportedly indicated they may reconsider how they market Maldives packages once the tax applies, which could show up as a price change on packages booked outside the Maldives from October onward, though how much of the cost gets passed to travellers, and how quickly, isn't yet clear.

What's still unclear

Reporting on the amendment has focused on the registration and compliance mechanics for overseas suppliers rather than on how individual platforms plan to price the tax into existing packages, and industry reaction from some tour operators has been described as concerned rather than settled. Details of enforcement against overseas platforms that don't register have also not been consistently reported.

Traveller tips

• If you're booking a Maldives trip through a foreign-based agent or platform for travel after 1 October 2026, ask directly whether TGST is included in the quoted price.
• Booking through a Maldives-based resort or operator directly may not avoid the tax, since it can already apply domestically; the change specifically brings overseas sellers into the same system.
• This is a tax and compliance change, not a new entry requirement; Maldives visa and arrival rules for Indian travellers are unaffected.
• Confirm current details directly with the Maldives Inland Revenue Authority or your travel agent before booking, since implementation details were still developing as of this report.