Airport Service Charge (ASC) is levied on passengers departing from an airport in the Maldives and the Airport Development Fee (ADF) is charged from passengers departing from Velana International Airport.
Airport Service Charge/ Departure Tax
In December 2021, Airport Service Charge will be repealed and instead, a Departure Tax will be collected from passengers from January 2022 onwards.
Passengers with diplomatic immunity, transit passengers, and children below the age of 2 (two) years shall be exempt from Departure Tax.
The Departure Tax will be charged as:
Airport Development Fee
Airport Development Fee will be levied on each passenger, including transit passengers, departing from Velana International Airport.
The Airport Development Fee will be charged as:
The Amendment was passed by the parliament on July 5th at the 18th sitting of the second session of the People’s Majlis.
Airlines that operate scheduled flights to the Maldives are required to collect the Airport Development Fee and Airport Service Charge/Departure Tax as determined by MIRA.
Airport operators are required to collect Airport Development Fee and Airport Service Charge/Departure Tax from passengers departing through the respective airports on flights apart from non scheduled flights (chartered flights or private jet flights) as determined by MIRA.
The Airport Development Fee and Airport Service Charge/Departure Tax must be submitted to MIRA by the 28th of the following month with all charges paid in United States Dollars.
In 2019, MIRA received MVR 1,459,590,513 from Airport Service Charge and Airport Development Fee, and MVR 565,547,400 was received in 2020.
As of June 2021, MVR 382,045,538 has been collected from Airport Service Charge and Airport Development Fee.
Link to the first amendment to the airport taxes and fees act: https://mira.gov.mv/TaxLegislation/first-amendment-to-the-airport-taxes-and-fees-act-english.pdf