What taxes apply to yacht charters in the Maldives?
T-GST · Green tax · Conservation and landing fees · The October 2026 change
What taxes apply to yacht charters in the Maldives?
Maldives tourism services, including boat and yacht charters, carry a 17% Tourism Goods and Services Tax (T-GST). Overnight stays on tourist vessels also attract green tax per guest, per night, which day charters without an overnight stay do not. Site fees, such as the USD 20 Hanifaru Bay manta fee, are charged separately.
Ask for an itemised quote: charter price, T-GST and any fees on separate lines
Taxes and fees at a glance
Here is what can be added to a charter price in the Maldives, and when each item applies.
| Tax or fee | What it covers | Rate | Day charter | Overnight or liveaboard |
|---|---|---|---|---|
| Tourism GST (T-GST) | Tourism goods and services, including boat and yacht charters | 17% | Yes | Yes |
| Green tax | Overnight stays at resorts, hotels, guesthouses and tourist vessels | USD 12 per guest per night at most establishments (USD 6 at smaller hotels and guesthouses) | No | Yes |
| Hanifaru Bay conservation fee | Manta snorkelling in Baa Atoll's protected bay | USD 20 per person | Only if visiting | Only if visiting |
| Resort landing or mooring fee | Some resorts charge outside boats to use their jetty | Typically USD 25 to 100 | Sometimes | Sometimes |
| Airport departure tax | Charged in your flight ticket | Not part of a charter | Not applicable | Not applicable |
Tourism GST: 17% since July 2025
T-GST is the Maldives' tourism rate of goods and services tax. It rose from 12% to 16% in January 2023 and to 17% from 1 July 2025. It applies to tourism services such as boat charters, excursions and accommodation, and it is the single biggest item that separates a headline price from what you actually pay.
What changed on 1 October 2026
An amendment to the Maldives GST Act brought tourism products sold by overseas businesses into the tax net. From 1 October 2026, tourist activities and accommodation in the Maldives, and the booking or agency services that sell them, are treated as supplied in the Maldives even when the seller has no fixed place of business there. Overseas tour operators and online booking platforms now account for T-GST at 17%.
What this means for you: a charter booked through an overseas website or agent is no longer outside Maldivian tax. When you compare quotes, compare them on a tax-inclusive basis.
Green tax: only when you stay overnight
Green tax funds environmental management and is charged per guest for each night at a tourist establishment, including tourist vessels such as liveaboards and floating hotels. A day charter that returns you to your hotel the same day does not add green tax. An overnight stay aboard a yacht such as Ritrella does.
How to read a charter quote
- Is T-GST included or added? A price that looks 17% cheaper may simply be quoted before tax.
- Is fuel included for the planned route? Long runs, such as South Ari for whale sharks, use far more fuel.
- Are site fees listed? Hanifaru Bay and some resort jetties charge separately.
- For overnight stays, is green tax shown? It is charged per guest, per night.
- What are the deposit and cancellation terms, and what happens if the weather turns?
How we quote. Every Day Charter Maldives quote shows the charter price, T-GST and any applicable fees on separate lines, so the number you approve is the number you pay. See our 2026 charter cost guide for price ranges by boat type.
This guide is general information for travellers, not tax advice. Rates and rules are set by the Maldives Inland Revenue Authority and can change.
Everything you need to know.
It depends on the operator. Many quote before tax. Always ask whether the 17% T-GST is included or added, and compare quotes on a tax-inclusive basis.
No. Green tax is charged per guest for each night at a tourist establishment, including tourist vessels. A day charter with no overnight stay does not add it.
17%, in effect since 1 July 2025. It was 16% from January 2023 and 12% before that.
From 1 October 2026, overseas tour operators and booking platforms selling Maldives tourism products must account for 17% T-GST, even without a business base in the Maldives.
Yes. Snorkelling with mantas at Hanifaru Bay carries a USD 20 per person conservation fee, and visits are limited to 45 minutes once per day.
Some do, typically USD 25 to 100 per person, when an outside boat uses their jetty. We quote these at cost before you book.
Check availability for your dates
Tell us your date, group size and what you have in mind. We reply with the right options and a transparent price, with no obligation.
