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Maldives

Vacation Rental Laws in Maldives

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Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

Vaavu Atholhu
Upper South Province
Upper North Province
Thaa Atholhu
South Province
Shaviyani Atholhu
Seenu
Raa Atholhu
North Central Province
Noonu Atholhu
Maale
Lhaviyani Atholhu
Laamu
Kaafu Atholhu
Haa Dhaalu Atholhu
Haa Alifu Atholhu
Gnyaviyani Atoll
Gaafu Alifu Atholhu
Dhaalu Atholhu
Central Province
Baa Atholhu
Alifu Atholhu

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

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Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

The Maldives, known for its stunning atolls and crystal-clear waters, is a dream destination for travelers seeking paradise on earth. Popular destinations such as Malé, Maafushi, and the luxurious overwater bungalows of the North and South Atolls attract visitors from around the globe. In recent years, short-term rentals, commonly referred to as guesthouses and holiday rentals, have become an integral part of the tourism industry in the Maldives. These accommodations not only provide visitors with more affordable and authentic experiences but have also significantly impacted the local economy. In 2023, the Maldivian government generated substantial income from short-term rental activities, thanks to the growing popularity of platforms like Airbnb and Booking.com. These platforms have made it easier for tourists to discover hidden gems and for locals to benefit economically from the booming tourism sector.

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Overview
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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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