🇲🇻 Maldives Inland Revenue Authority (MIRA)
Maldives TGST (16%) & Service Charge Calculator
Calculate gross invoice totals with statutory 10% staff service charge followed by 16% Tourism GST (TGST) on villa rates, dining, excursions, and spa services.
⚡ Quick Booking Presets
Tourism Service Billing
Final Guest Billing (Gross Total)
$1,276.00
Includes 10% Service Charge + 16% TGST
Statutory Billing Breakdown
| Net Service Charge Base | $1,000.00 |
| Staff Service Charge (10%) | $100.00 |
| Subtotal (Base + SC) | $1,100.00 |
| Tourism GST / TGST (16%) | $176.00 |
| Total Payable by Guest | $1,276.00 |
Frequently Asked Questions
What is the current Tourism Goods and Services Tax (TGST) rate in Maldives? ▼
Under the Goods and Services Tax Act amendments, TGST on tourism goods and services is 16% (increased from 12% effective 1 January 2023).
Is the 10% Service Charge mandatory in the Maldives tourism sector? ▼
Yes, Section 51-1 of the Maldives Employment Act mandates that all tourism establishments collect a minimum 10% service charge on all commercial transactions, 100% of which must be distributed equally among staff.
Is TGST calculated on top of the 10% Service Charge? ▼
Yes, under MIRA tax rules, the 16% TGST is applied to the total gross bill including the 10% mandatory service charge (i.e. Base + 10% SC = Subtotal; Subtotal x 16% = TGST).
Can resort guests pay TGST in US Dollars? ▼
Yes, tourism sector transactions are predominantly billed and settled in United States Dollars (USD), and TGST must be remitted by the resort operator to MIRA in USD.
What is the difference between TGST (16%) and GGST (8%)? ▼
TGST (16%) strictly applies to tourism-registered services (resorts, guesthouses, liveaboards, resort water sports). Non-tourism domestic commerce is taxed at the General GST (GGST) rate of 8%.