From January 1, 2023, the state will levy a Green Tax of US$ 6 per person per day on tourist resorts, integrated tourist resorts, resort hotels, hotels, tourist guesthouses, tourist vessels, and other similar tourist establishments operating in the Maldives.

This is except for the hotels and tourist guesthouses operating in inhabited islands with 50 rooms or fewer, which must charge Green Tax at the rate of US$ 3 per person per day.

The amendment also stipulates that funds collected as Green Tax from parties who do not fall under the purview of the law or collected in excess of the prescribed amount must be paid in full to the State unless reimbursed to the taxpayer.