Maldives

On 1 October 2026, the Maldives Inland Revenue Authority (MIRA) issued a circular announcing the launch of the Maldives Guest Information System (MGIS), a centralized digital platform designed to streamline the collection and verification of guest data across the tourism sector. This initiative operates under the Tourism Goods and Services Tax (TGST) Act and the

On 11 September 2026, MIRA published a circular mandating the registration of all suppliers providing inbound tourism products and related booking or agency services under the Tourism Goods and Services Tax (TGST) regime. This measure broadens the tax base by capturing revenue from intermediary service providers—such as online travel agents, tour operators, and activity booking