Fees And Permits

Confirm these fees before you book so your operator plan and day budget match what you will pay onsite.

Fees You Can't Skip

Green Tax (tourist environmental tax) - USD $12 per person per night (resorts, liveaboards, large properties); USD $6 per person per night (smaller properties on inhabited islands)
Tourism Goods and Services Tax (TGST) - 17% (effective 1 July 2025)
Typical payment pattern: Most trip pricing in the Maldives has two layers: accommodation and diving, plus government tourism taxes.

What people usually pay

Most trip pricing in the Maldives has two layers: accommodation and diving, plus government tourism taxes. On top of room rates, you will commonly see Green Tax (per night) and Tourism GST on tourism services. Some protected areas also require permits or have limited daily access that your operator arranges.

Fee	Amount	Applies to	Where to pay	Notes
Green Tax (tourist environmental tax)	USD $12 per person per night (resorts, liveaboards, large properties); USD $6 per person per night (smaller properties on inhabited islands) Per night of stay	Most tourist accommodations and tourist vessels	Charged by your accommodation and shown on your bill	Rates and categories are set by the Maldives Inland Revenue Authority. Children under 2 are exempt from Green Tax effective 1 January 2025.
Tourism Goods and Services Tax (TGST)	17% (effective 1 July 2025) Per transaction	Tourism sector services and invoices	Added to tourism goods and services (accommodation, diving, excursions, some restaurants)	The TGST rate change is defined by Maldives tax regulations. Ask whether quoted prices include TGST, service charge, and Green Tax to avoid surprises.
Protected-area permits and access slots	Varies by protected area Per visit or per day (site-dependent)	Selected marine protected areas, including regulated manta and whale shark zones	Arranged through your resort, liveaboard, or licensed operator	Some sites are snorkel-focused with strict rules, time limits, and limited boat numbers. Book early in peak wildlife months and follow briefings exactly.