President Dr Mohamed Muizzu has ratified the 8th Amendment to Act No. 10/2011 (Goods and Services Tax Act of the Maldives). The President ratified the Bill at a special ceremony held at the President's Office today.
The Amendment was passed during the 27th sitting of the 20th Parliament on 23 August 2026.
The Amendment establishes a legal framework for collecting GST from offshore booking platforms, foreign tour operators and travel agents as part of the implementation of the destination principle in the Maldives. It also aims to address existing challenges and strengthen the administration of the Goods and Services Tax (GST) system.
The Amendment defines the scope of goods and services considered to be supplied in the Maldives. Accordingly, GST will apply to tourism-related inbound products provided by businesses without a permanent establishment in the country, including accommodation, meals, transportation and other tourism-related services.
Additionally, the Amendment extends the existing Tourism Goods and Services Tax (TGST) rate of 17 per cent to tourism products provided through offshore booking platforms and agents.
Following the ratification of the Act, any necessary amendments to the regulations under the Act must be completed and published in the Government Gazette within 30 days of the Act coming into force.
The 8th Amendment has now been published in the Government Gazette and is in effect.
