Maldives Introducing New GST Requirements for Foreign Tourism Providers

On 18 August 2026, the Maldives Parliament passed the Eighth Amendment to the Goods and Services Tax Act, which was submitted on 15 August 2026 on behalf of the government by MP Mohamed Dawoodh and currently awaits presidential ratification. The legislation shifts the GST framework for tourism from a source-based model to a destination principle, targeting foreign tour operators, online travel agencies, and offshore booking platforms that sell Maldivian travel services. Starting 1 October 202…