MIRA Launches the Maldives Guest Information System for Green Tax Administration

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On 1 October 2026, the Maldives Inland Revenue Authority (MIRA) officially launched the Maldives Guest Information System (“MGIS”). The MGIS serves as a centralized digital platform for collecting, validating and maintaining guest stay information across tourist establishments for Green Tax administration. Under the system, a trip record is created when a tourist clears immigration, against which each establishment records the tourist’s check-in and check-out details. The trip record is subsequently closed upon the tourist’s departure from the Maldives. Guest stay information is intended to be captured on a real-time basis, with the data maintained in MGIS used to prefill Green Tax returns in MIRAconnect. This will replace the existing process of manually uploading Green Tax Information Sheets through MIRAconnect when filing Green Tax returns.

Implementation Timeline

MIRA has established a phased implementation schedule, grouping tourist establishments into two batches based on their room capacity, as follows:

Establishment group Mandatory data update via MGIS Mandatory system integration dates
Batch 1: Resorts, hotels, and guesthouses with a room capacity of 50 rooms and above Taxable period starting 1 November 2026

Cut-off date for data upload: 15 December 2026

 1 January 2027
Batch 2: All other Green Tax registrants Taxable period starting 1 January 2027

Cut-off date for data upload: 15 February 2027

 1 April 2027

Reporting Channels

Guest stay data may be submitted to the MGIS through three primary routes, depending on the implementation stage, operating model and technical readiness of the establishment:

  • Direct Web Portal Entry: Authorized staff log and maintain guest stay records directly on the MGIS web portal. Establishments operating without a Property Management System (PMS) may use the MGIS as a standalone solution.
  • CSV Bulk Upload: Multiple stay records may be prepared using MIRA’s prescribed CSV template and submitted collectively during the transition period.
  • PMS / API Integration: PMS software automatically transmits check-in, check-out, and stay update events directly to the MGIS platform via a secure API.

Following mandatory implementation, CSV bulk upload will no longer be available, and establishments must report through either direct portal entry or PMS/API integration. In practice, PMS/API integration is expected to be the preferred approach for establishments with existing property management systems, while smaller establishments may find direct portal entry more practical. However, either method may be adopted depending on operational needs and technical capabilities.

Key Operations Rules and Internal Controls

Taxpayers are advised to take note of the following operational requirements:

  • Prior to mandatory integration, guest check-in data must be entered or uploaded within 24 hours of actual check-in. After integration, real-time or approved batch synchronization applies (also within 24 hours of guest check-in).
  • Guest stays extending across month-ends must remain open in the MGIS. Artificial check-outs must not be recorded solely because a Green Tax taxable period closes.
  • Full names and passport/ID numbers of the guests cannot be edited once a record is created. If an error occurs, the record must be cancelled/removed and then re-entered.
  • If a pre-filled figure on MIRAconnect is incorrect due to an error with the guest stay records, taxpayers must correct the underlying source records in your PMS/MGIS first, and then refresh the return to view the updated pre-filled figures. Furthermore, correcting MGIS records after filing does not automatically amend an already filed Green Tax return.

MIRA provides an initial Primary User account to each registered entity, which can create up to five Operational Users. Additionally, the MGIS test environment/sandbox is expected to be made available for taxpayers and software vendors to test the workflow prior to integration.

For additional information and technical workflow instructions for MGIS, you may refer to the detailed MGIS Guide published by MIRA.