Proposal to Introduce a Departure Tax and increase the Airport Development Fee

December 10, 2019

On 7 December 2019, the Government presented amendments to the Airport Taxes and Fees Act to the Parliament. The Airport Taxes and Fees Act Amendment Bill (“the Bill”) proposes the following changes to the current airport taxes and fees regime:

  • Discontinue the Airport Service Charge (ASC) from 31 March 2020
    • The ASC will continue to be collected at the rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger until 31 March 2020
  • Introduce a Departure Tax from 1 April 2020
    • Proposed rates
Economy class:          USD 12 for Maldivians and USD 30 for Foreigners
Business class:           USD 60
First class:                  USD 90
Private jet:                  USD 120
  • Persons with diplomatic immunity, transit passengers and children below the age of 2 years will be exempt from Departure Tax
  • Increase the Airport Development Fee (ADF) from 1 April 2020
    • Proposed rates
Economy class:          USD 12 for Maldivians and USD 30 for Foreigners
Business class:           USD 60
First class:                  USD 90
Private jet:                  USD 120
  • Persons with diplomatic immunity will continue to be exempt from ADF
    • The ADF will continue to be collected at the rate of USD 25 per foreign passenger and USD 12 per Maldivian passenger until 31 March 2020
  • Change the due date for submission of the monthly Airport Taxes and Fees Return and making payment, to the 28th day of the following month. Currently, the Return is required to be submitted, and payment is required to be made, by the 15th day of the following month.
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