MIRA Launches Digital Guest Reporting for Green Tax

Tourism businesses can now submit guest records through the Maldives Guest Information System, a new MIRA platform that will replace the separate guest-information spreadsheets used in Green Tax reporting.

MIRA launched MGIS on 1 October. Finance Minister Zareer inaugurated the system, according to the Ministry of Finance and Public Enterprises, which said it was designed to reduce manual work for tourism businesses.

The change concerns how establishments report guest information. Green Tax returns will continue to be filed through MIRAconnect, and the existing filing and payment deadlines remain in place.

Voluntary Launch and Phased Rollout

MIRA’s 1 October circular describes use of the system as voluntary at launch. It says mandatory use will be introduced gradually, with notice before requirements take effect.

The authority’s current implementation guidance, checked on 5 October, sets out the following dates. Its first group covers resorts, hotels and guesthouses with a capacity of 50 beds or more; the second covers other Green Tax registrants.

The guidance lists 15 December as the first batch’s November data-upload cut-off and 15 February as the second batch’s January cut-off. These are guest-data deadlines, separate from the statutory tax-return deadline.

For October, businesses using MGIS must export the Green Tax information sheet and upload it to MIRAconnect. MIRA says automatic population of returns is intended for taxable periods starting from November. Businesses must still review and submit their returns.

Connecting Guest Records to Tax Reporting

The launch circular says MGIS has been developed to connect with existing guest-management systems through a secure application programming interface, allowing guest data to be transmitted automatically.

It also provides a standalone option. Establishments without their own guest-management software can record and maintain guest information directly in MGIS.

The platform covers the guest information required for Green Tax administration. The circular encourages registered businesses to begin using it and refers users to MIRA’s system guide for operating instructions.

Green Tax Rates and Filing Rules Continue

Under MIRA’s published Green Tax rules, returns and payments are due monthly by the 28th of the following month. Payment is made in US dollars.

The current daily rate is US$12 at resorts and tourist vessels. Hotels and guesthouses on inhabited islands with 50 or fewer registered rooms charge US$6; the higher rate applies to those on uninhabited islands or with more than 50 registered rooms. Children under two are exempt.

The room threshold used for Green Tax rates is distinct from the bed-capacity threshold in the MGIS rollout guidance.

Operating licence holders remain responsible for filing and paying Green Tax. For foreign tourist vessels, that responsibility rests with the registered local agent. MIRA lists its 1415 hotline and 1415@mira.gov.mv for assistance with the new system.