What a Maldives villa
really costs in 2026–27

According to MIRA, from 1 January 2025 onwards the green tax is USD 12 per day of stay at tourist resorts, integrated resorts, resort hotels, tourist hotels, hotels with more than 50 rooms or on uninhabited islands, and tourist vessels such as liveaboards. Smaller hotels and guesthouses with 50 or fewer rooms on inhabited islands pay USD 6.

Who is exempt: Maldivians, resident permit holders and children below two years old at check-in.

Example: two adults on a seven-night resort stay pay 2 × 7 × USD 12 = USD 168 in green tax. Resorts collect it and pay it to MIRA, so it usually appears as a line on your quote or bill.

MIRA lists the tourism-sector GST at 17% from 1 July 2025 onwards (it was 16% from January 2023 to June 2025). The general rate outside tourism is 8%.

At this level of spending GST matters more than the green tax: on a villa at USD 2,000 a night, 17% is several hundred dollars per night. When comparing quotes, check whether a price is shown before or after taxes and charges — the rates in our hotel list below are shown with taxes and fees included.

MIRA sets two separate charges for passengers leaving the Maldives, both in force from 1 December 2024 onwards. For foreign passengers:

• Departure tax: economy USD 50 · business USD 120 · first USD 240 · private jet USD 480
• Airport development fee (Velana International Airport): economy USD 50 · business USD 120 · first USD 240 · private jet USD 480

On scheduled flights the airline collects both, so they are normally already inside your ticket price. For charters and private jets, the airport operator collects them. Children under two are exempt from the departure tax; diplomats and direct-transit passengers are exempt from both.

For a couple flying home in business class, that is 2 × (120 + 120) = USD 480 — worth knowing when you compare a business-class fare from Malé with one from a nearby hub.

The northeast monsoon months from roughly December to April are the Maldives' dry season, with calmer seas and more sunshine — the reason this is peak season and the most expensive time to book. Christmas, New Year and the February holidays sell out earliest, and many resorts set minimum stays over the festive period, so book well ahead if your dates are fixed.

For the best value inside the dry season, look at early December before the festive rush, or late March and April.

• Transfer type: resorts near Malé are reached by speedboat; farther atolls need a seaplane or a domestic flight plus boat. Seaplanes fly in daylight only, which can mean a night near Malé on late arrivals.
• Villa type: overwater villas for lagoon views and direct sea access; beach villas for privacy, shade and families.
• House reef: if snorkeling matters, ask whether the reef is reachable from the beach.
• Meal plan: dining on a private island is captive; a half-board or all-inclusive plan often changes the real cost more than the room rate.

We checked these official Maldives Inland Revenue Authority pages on October 27, 2026. Please confirm before you travel:

• MIRA — Green Tax FAQ (rates, exemptions)
• MIRA — GST FAQ (tourism-sector rate)
• MIRA — Airport Taxes and Fees (departure tax, airport development fee)