The Maldives introduces Departure Tax, which is set to replace Airport Service Charge from 1^st January 2022 onwards. This change came into effect with the first amendment to Airport Taxes and Fees Act (Law No. 14/2021) ratified by Hon. Ibrahim Mohamed Solih, the president of the Maldives, on 11^th July 2021.

The amendment also brings changes to the rates charged as Airport Development Fee for the persons departing from Velana International Airport effective from 1^st January 2022.

What is Departure Tax?

Departure tax is a tax levied on the passengers departing from the Maldives on or after 1^st January 2022, from an airport in the Maldives. The rates for departure tax are based on the nationality and the travel class of the passengers.

Persons with diplomatic immunity, transit passengers and children below the age of 2 (two) years will be exempt from Departure Tax.

What is changing with the introduction of Departure Tax?

Currently, the passengers departing from the Maldives pay Airport Service Charge at the rates below.

1. USD 12 for each Maldivian passenger
2. USD 25 for each Foreign passenger

With the amendment, from 1^st January 2022 onwards, Airport Service Charge will be repealed, and Departure Tax will be effective which is a similar tax in nature, but the charges are based on the nationality and travel classes of the passengers.  

Below are the rates for Departure Tax that will be effective from 1^st January 2022:

Changes to Airport Development Fees

Airport development fee is a fee that is collected in addition to the Airport Service Charge and Departure tax, levied on each passenger, including transit passengers departing from the Maldives via Velana International Airport.

Before the first amendment to the Act, Airport development fees collected were as follows:

1. USD 12 for each Maldivian passenger
2. USD 25 for each Foreign passenger

The amendment changes the rates that will be charged as Airport Development Fees effective from 1^st January 2022. The revised rates are as follows.

Changes to return submission deadline

The amendment also changes the deadline for filing monthly Airport Taxes and Fees return to the 28^th Day of the following month. The deadline for return submission prior to the amendment was by the 15^th Day of the following month.

The responsibility to collect and pay departure tax from passengers travelling in airlines that operate scheduled flights to the Maldives is levied on such airlines. The airport operators will be responsible for collecting and paying the departure tax for flights operated by persons other than airlines that operate scheduled flights.

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