Green Tax collection rises 39.1 percent to record MVR 734.53 million in first quarter of 2026

Green Tax collection in the Maldives reached MVR 734.53 million in the first quarter of 2026, the highest quarterly figure on record, according to the Maldives Inland Revenue Authority (MIRA).

The collection was 39.1 percent higher than the same quarter in 2025, MIRA said in its Q1 2026 quarterly report.

It was also 12.6 percent above the authority's own projection for the quarter.

Green Tax is a levy charged per night on tourists staying at resorts, hotels, guest houses, and vessels in the Maldives. The revenue is directed toward environmental protection and management.

MIRA attributed the increase to growth in tourism. Total taxable bed nights, or the nights subject to the tax, grew 8.1 percent compared to the same period in 2025. Tourist arrivals during the quarter rose 11.6 percent.

The report covers the taxable period of December 2025 to February 2026.

MIRA also said the collection exceeded its projection because of stronger-than-expected payment compliance. According to the report, 92.5 percent of Green Tax declarations met the deadline during the quarter.

A sharp rise over recent quarters

The first quarter figure marks a steep increase over the levels recorded in previous years.

Green Tax collection stood at MVR 298.09 million in the first quarter of 2023 and MVR 316.25 million in the first quarter of 2024, according to MIRA data. It rose to MVR 527.97 million in the first quarter of 2025 before reaching MVR 734.53 million this quarter.

Green Tax was the third largest single revenue contributor in the quarter, after Goods and Services Tax and income tax. It accounted for 6.3 percent of total revenue.

Context

The report does not provide a breakdown of Green Tax revenue by accommodation type or by atoll.

It also does not state how the collected revenue was allocated or spent during the quarter. Green Tax revenue is intended to support environmental initiatives, but the quarterly report focuses on collection rather than expenditure.