When you see a resort rate in the Maldives, the number on the page is rarely what you pay. Three separate charges — Tourism GST, a mandatory service charge, and the daily Green Tax — add roughly 28–29% to most quoted prices, plus a fixed per-person fee that hits families harder than couples. For a family of four staying seven nights at a $400/night resort, those charges alone add roughly $1,300 to the bill. Here is how each one works and what your family will actually pay.
Every tourism service in the Maldives carries two percentage-based charges and one fixed daily fee. The Tourism Goods and Services Tax (TGST) is 17%, raised from 16% on 1 July 2025 by the Maldives Inland Revenue Authority. It applies to room rates, food, drinks, spa treatments, excursions — everything. The service charge is 10%, mandated by law and distributed to resort staff. It is not a tip and is not optional. The Green Tax is a flat $12 per person per day at most properties, set by MIRA and doubled from $6 on 1 January 2025. A lower $6 rate applies only to hotels and guesthouses on inhabited islands with 50 or fewer registered rooms.
These three charges appear on almost every bill. Menu prices, excursion rates, and spa fees are typically quoted before TGST and service charge are added. The Green Tax shows up as a separate line at checkout, not in the room rate.
You will see “++” after many Maldives prices. It means the rate excludes both the 10% service charge and the 17% TGST. And the order matters: TGST is calculated on the base price plus the service charge, not on the base price alone. On a $100 dinner, the service charge adds $10, bringing the taxable amount to $110. The 17% TGST on $110 is $18.70, so the total becomes $128.70. That is a 28.7% increase, not 27%.
The same math applies to room rates. A $500/night room quoted as “$500++” works out to $500 plus $50 service charge plus $93.50 TGST, for a room total of $643.50 per night before Green Tax. Rates that include all taxes are sometimes labelled “nett” or “all taxes included.” If you do not see those words, assume the price is “++” and add roughly 29%.
The Green Tax is a daily charge per guest, not a percentage of the room price. Children under two at check-in are exempt, and that exemption holds even if the child turns two during the stay. Every other guest — including children aged two and older — pays the full rate. A family of four with two school-age children at a resort pays $48 per day in Green Tax alone. Over seven nights that is $336.
The tax is calculated in 24-hour blocks starting from your recorded check-in time, not by calendar nights. If you check out before 12 hours have passed in the final block, that block is not taxed. In practice, a standard seven-night stay usually works out to seven taxable days, but the exact count depends on your check-in and check-out times.
Split stays matter. If your family moves from one resort to another, each property calculates its own Green Tax separately. A child who was under two at the first check-in but turns two before checking into the second resort becomes taxable at the second property.
Here is how the charges add up for a family of four (two adults, two children aged 5 and 9) staying seven nights at a resort with a quoted room rate of $500/night “++” and $150/day in extras.
| Item | Base price | TGST (17%) | Service charge (10%) | Green Tax | Actual total |
|---|---|---|---|---|---|
| Room (7 nights) | $3,500 | $654.50 | $350 | — | $4,504.50 |
| Extras (7 days) | $1,050 | $196.35 | $105 | — | $1,351.35 |
| Green Tax (4 guests × 7 days) | — | — | — | $336 | $336 |
| Total | $4,550 | $850.85 | $455 | $336 | $6,191.85 |
The taxes and fees add $1,641.85 — 36% on top of the base prices, with Green Tax driving a bigger share for families than for couples. Transfer costs (speedboat or seaplane) are usually quoted separately and may also be “++.” The rates listed here are current for 2026; always confirm whether a quoted price includes taxes before comparing options.
When comparing packages, ask for a written breakdown that names the TGST, service charge, and Green Tax for every guest. A slightly higher nett quote is often cheaper than a lower “++” quote once the math is done. This is especially true for families, because Green Tax and child transfer fares scale per person. A speedboat-accessible resort near Malé can save a family of four hundreds of dollars compared to a seaplane resort, even when the room rate looks higher.
Questions families ask
Does “all-inclusive” include these taxes?
Not automatically. All-inclusive usually covers meals, drinks, and some activities, but it may or may not include government taxes. The only way to know is to ask for the total payable amount, including all taxes, for every guest. Genuine all-inclusive packages sometimes advertise tax-inclusive totals; others list taxes separately at checkout.
Do children pay the full Green Tax rate?
Children aged two and older pay the same $12 per person per day as adults at resorts. Infants under two at check-in are exempt. That exemption continues even if the child turns two during the same uninterrupted stay at one property.
Can the Green Tax be waived or discounted?
No. Resorts cannot legally waive the Green Tax. A property may discount its own room rate or offer resort credit, but the government levy must be collected and remitted. Complimentary or promotional stays still incur Green Tax for every taxable guest.
Is the service charge the same as a tip?
No. The 10% service charge is a mandatory government-regulated fee that is distributed to all staff. It is not optional and does not replace a voluntary tip for exceptional service.
What is the “12-hour rule” for checkout day?
If you spend fewer than 12 hours in the final 24-hour block before checkout, that block is not taxed. If you spend 12 hours or more, it counts as a full taxable day. A late checkout can push you over the threshold and add one more day of Green Tax per person.
References
Circular: Changes to TGST rate. Maldives Inland Revenue Authority, 2025.
Circular: Changes to Green Tax rates, 1 January 2025. Maldives Inland Revenue Authority, 2025.
Green Tax FAQ. Maldives Inland Revenue Authority.
What is Green Tax?. Maldives Inland Revenue Authority.
Maldives Tax and Fees Guide. InMaldives.
Maldives Hidden Costs: Green Tax and TGST Explained. Solve Your Trip.
Green Tax and Bed Tax Explained. 4sToGo.
Maldives Green Tax 2026: Rates, Children, and How to Calculate It. Island Resort Lab.
For a full overview of the Maldives, including resort comparisons and family tips, see the complete Maldives destination guide.
