On 11 July 2021, the the First Amendment to the Airport Taxes and Fees Act (Law No. 14/2021) came into effect upon its ratification by President Ibrahim Mohamed Salih.

As per the Amendment, the existing Airport Service Charge will be discontinued on 31 December 2021 and a Departure Tax will be introduced from 1 January 2022 as follows:

Persons with diplomatic status, transit passengers and children below the age of 2 will be exempt from paying Departure Tax.

The Amendment also increases the Airport Development Fee, which applies to passengers departing from Velana International Airport, from 1 January 2022 as follows:

Persons with diplomatic status will be exempt from paying Airport Development Fee.

The Amendment also changes the due date for submission of the monthly Airport Taxes and Fees Return and making payment, to the 28th day of the following month. Prior to the Amendment, the Return and payment were due by the 15th day of the following month.

The Amendment further stipulates that, if a person who is not authorized to charge Airport Service Charge, Departure Tax or Airport Development Fee charges such amount from anyone, or where Airport Service Charge, Departure Tax or Airport Development Fee is charged on a person who is not required to pay it, or where Airport Service Charge, Departure Tax or Airport Development Fee charged is more than the amount chargeable, the amount shall be refunded to the passenger by the deadline for submission of the respective Airport Taxes and Fees Return to the Maldives Inland Revenue Authority (MIRA). If such amount is not refunded, it shall be payable to the MIRA.

The Airport Taxes and Fees Amendment Bill was submitted to the People’s Majlis on 7 December 2019 and reiterated in the national budget for 2021.