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Regulations / Maldives

Alcohol regulations in Maldives

How to import or export liquor and spirits to Maldives, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched October 2026.

Research guide, not legal advice. Compiled in October 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Partial prohibition / dry areas exist
Legal drinking age
18 (applicable only to foreign tourists / non-Muslims on licensed resort islands and liveaboards; total prohibition for Maldivian citizens)
Legal purchase age
18 (applicable only to foreign tourists / non-Muslims on licensed resort islands and liveaboards; illegal to sell to Maldivian citizens)

Licence to make spirits (distillery and bottling)

Licences needed
None issued (domestic manufacture is prohibited)

Import licence and registration

Who can import
Only licensed tourist resorts, authorized bonded warehouse operators, and registered safari vessel operators holding special quotas/permits (commercial import for local public distribution or personal import by travellers is strictly prohibited)
Licences or registrations
Special Permit to Import Restricted Goods (Alcohol and Pork Permit) and registration with Maldives Customs Service
Authority
Ministry of Economic Development and Trade, in coordination with Maldives Customs Service
Documents
Importer registration, tourism establishment/vessel operating license, import permit application with allocated quota, commercial invoice, bill of lading/air waybill, and packing list
Fees
1% revenue fee on customs value; permit administration fees apply per regulatory schedule (specific fee not confirmed)
Time to obtain
not confirmed

Product and label registration

Required
no
Process
No separate brand or label registration system (such as US COLA); approval is granted on a per-shipment import permit basis through the Ministry of Economic Development and Trade and customs clearance
Authority
Ministry of Economic Development and Trade
Documents and samples
Commercial invoice, packing list, and certificates of origin/analysis upon request
Fees
not confirmed
Renewal
Per consignment/permit basis
Time to obtain
not confirmed

Import rules

Importation is restricted to approved quota holders and bonded channels. Personal importation by incoming passengers (including duty-free purchases) is prohibited and confiscated upon arrival at ports of entry. Shipments must be cleared under customs escort to bonded warehouses and transferred directly to designated resort islands or licensed vessels. A 1% revenue fee is levied on customs value.

Import duty on spirits (HS 2208)

25% ad valorem plus MVR 50 specific duty per litre (under the Export-Import Act)

Excise and taxes

Customs duty of 25% + MVR 50/litre; 1% customs revenue fee; Tourism Goods and Services Tax (TGST) of 17% applied at point of retail consumption in tourist establishments (increased from 16% on 1 July 2025)

Retail and distribution

Exclusively sold through licensed bars, restaurants, and room services on private resort islands, registered liveaboard safari boats, and transit facilities (such as the Hulhulé Island Hotel and international departure duty-free). Retail shops, supermarkets, and local off-trade sales are strictly banned across inhabited islands.

Online sale and delivery

banned (e-commerce, remote sales, and domestic delivery of alcoholic beverages are strictly illegal)

Labelling

Standard international commercial packaging indicating alcoholic strength by volume (ABV), brand name, net contents, and origin is accepted; no unique Maldivian excise stamp or Dhivehi health warning label is mandated

Advertising

Total ban; all commercial advertising, promotion, and public sponsorship of alcohol products are prohibited nationwide across media and public platforms

Legal definitions of spirits

not confirmed (the Maldives does not maintain separate statutory standards of identity for spirits and accepts recognized international Codex Alimentarius standards and country-of-origin definitions)

Dry or restricted areas

All inhabited and local islands (including the capital city Malé and Hulhumalé) as well as public beaches and streets nationwide are 100% dry; consumption and possession are legally restricted to designated resort islands and licensed safari vessels

Recent changes

  • Increase of the Tourism Goods and Services Tax (TGST) rate from 16% to 17% effective 1 July 2025 under the Seventh Amendment to the Goods and Services Tax Act (Law No. 10/2011), raising tax burdens on alcohol sold in resorts
  • Revised Green Tax rates under amendments to the Maldives Tourism Act effective 1 January 2025

Opportunities for exporters

Commercial demand is concentrated exclusively in high-end international tourism, offering strong potential for premium and luxury distilled spirits brands supplying resort hotel groups and licensed bonded distributors.

Regulators

Sources

  1. Maldives Customs Service Tariff & Export-Import Act Amendments
  2. Seventh Amendment to the Goods and Services Tax Act - MIRA Factsheet
  3. Ministry of Finance Maldives - Tax and Duty Overview
  4. Export Import Act of the Maldives (Act No. 31/79 Translation)

Selling into Maldives or buying from it?