President Ratifies Acts Regarding Airport Taxes and Revenue Stamps

President Ibrahim Mohamed Solih has ratified the first amendment to the Airport Taxes and Fees Act. The amendment approved imposes a departure tax on all passengers departing from any airport in the Maldives according to the established fare schedule. Passengers with diplomatic immunity and children under the age of two will be exempt from the departure tax. 

According to the new amendments, individual airlines will be responsible for collecting airport service fees, airport development fees and departure taxes for their passengers. The airport where the flight departs will be responsible for remitting taxes to the government. 
 
For the departure tax and airport service fee, the new changes also include an airport development fee that applies to all passengers traveling abroad through Velana International Airport. 

 In addition to charging fees, these amendments also provide for the accounting and preservation of monthly records of passenger departures. Airport service fees, departure taxes, and airport development fees must be submitted to MIRA before the 28th of the next month and all collected fees must be paid in U.S. dollars.  
 
The tax will be implemented on January 1, 2022, and the previously promulgated airport service fee will be valid until December 31, 2021. 
 
The President also approved a bill to repeal the law on the use of revenue stamps on official documents. The bill was passed on July 5, 2021. Once ratified, it has been published in the Government Gazette and will enter into force from the date of ratification.