The Maldives government has announced a six-month delay in the implementation of a new 17% Tourism Goods and Services Tax (TGST) framework affecting foreign travel agencies, tour operators and offshore booking platforms selling Maldivian tourism products.

Government Announces Six-Month Delay

Tourism and Civil Aviation Minister Mohamed Ameen announced that implementation of the new rules would be postponed until 1 April 2027, after concerns were raised by tourism businesses and international travel industry groups.

The announcement came on 3 October 2026, just two days after the new framework had been scheduled to take effect. The rules were introduced through the 8th Amendment to the Goods and Services Tax Act, ratified on 31 August 2026, and were originally due to apply from 1 October 2026.

Under the framework, foreign tour operators, travel agencies and offshore booking platforms without a fixed place of business in the Maldives can be brought within the Maldives GST system when supplying or arranging inbound tourism products, including accommodation, meals, transportation and other tourism activities in the country.

Industry Pressure Preceded the Announcement

The planned October rollout had drawn concern from both local tourism businesses and international travel organisations. Industry groups warned that companies had been given limited time to adjust their contracts, pricing and compliance systems ahead of the Maldives’ important winter travel season.

The UK’s Association of British Travel Agents (ABTA) and other European travel industry bodies had urged the Maldivian government to postpone implementation and hold further consultations with overseas travel businesses.

The government has since held further discussions with senior tourism industry representatives as it considers changes to the framework and wider issues affecting the country’s tourism sector.

Formal Legal Changes Still Awaited

Despite the announcement, the postponement has not yet been fully reflected in the existing legislation and published tax guidance. As of 6 October 2026, the GST Act and Maldives Inland Revenue Authority materials continued to state that the new rules apply from 1 October, while proposed legislative changes had not yet been submitted to Parliament.

ABTA has also said it is seeking formal confirmation of the postponement and clarification on the next steps. Foreign travel businesses should therefore continue to monitor further legislation, government announcements and guidance from the Maldives Inland Revenue Authority (MIRA) concerning the revised implementation date and any transitional arrangements.

The announced delay concerns the extension of the Maldives’ TGST framework to qualifying overseas tourism businesses. It does not suspend the existing 17% TGST generally applicable to tourism goods and services supplied by registered tourism businesses in the Maldives.

Related news: Maldives introduces a new tax that would affect foreign tourism businesses.