Green tax is a tax payable by tourists who stay in tourist resorts, tourist hotels and tourist vessels. It is also payable by tourists who stay in tourist guesthouses from 1 October 2016 onwards. Green tax is payable at the rate of 6 United States Dollars per day of stay from tourist resorts, tourist hotels and tourist vessels, and 3 United States Dollars per day of stay from tourist guesthouses. Maldivians and resident permit holders are not required to pay Green Tax.

Green Tax liable tourist establishments will be automatically registered for Green Tax, in the name of the operating license holder, from the date on which the Ministry of Tourism issues the operating license. For foreign tourist vessels, the local agent is required to register for the Green Tax. Hence, the local agent is responsible for filing tax returns and payment of Green Tax.

The Green Tax Return must be filed and the payment of Green Tax must be made monthly, on or before 28th of the following month.