Summary
- The Maldives government submitted a Goods and Services Tax Act amendment to parliament on 20 October 2026 to abolish the GST regime for inbound tourism products retroactively from 1 October 2026.
- Persons who collected GST on inbound tourism products would have to refund it, and suppliers would have no further obligations under that regime.
- The Bill also introduces a general anti-avoidance rule allowing the Commissioner General to disregard transactions whose main purpose is a GST benefit.
Extended article
The inbound tourism GST regime had only recently been introduced. The anti-avoidance rule defines a tax benefit broadly, covering reduced GST payable, increased input tax credits or refunds, deferred payment, accelerated refunds and arrangements that take taxable supplies outside GST.
The Bill is still being debated. Tour operators and travel intermediaries that charged GST since 1 October 2026 should prepare for possible refund obligations and keep transaction-level records to support them.
Source
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