Fees · Country Guide
Atoll hopping for mantas, whale sharks, and warm-water drifts
Updated Mar 4, 2026 • 17 sources
Confirm these fees before you book so your operator plan and day budget match what you will pay onsite.
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. |
Fee
Per night of stay
Rates and categories are set by the Maldives Inland Revenue Authority. Children under 2 are exempt from Green Tax effective 1 January 2025.
Per transaction
The TGST rate change is defined by Maldives tax regulations. Ask whether quoted prices include TGST, service charge, and Green Tax to avoid surprises.
Per visit or per day (site-dependent)
Some sites are snorkel-focused with strict rules, time limits, and limited boat numbers. Book early in peak wildlife months and follow briefings exactly.