Taxes and TCS

What is inside the price you see, and the one thing that is added on top

What "all taxes included" means on our prices

Every resort price on this site is quoted with the Maldivian taxes and charges already inside it. That is the Tourism Goods and Services Tax (T-GST), the Green Tax, and the resort service charge. Nothing further in respect of those is payable to the resort when you check out.

Where a price also says transfers are included, the seaplane or speedboat is in the figure too, for the number of people the basis line states.

TCS is separate, and it is always added

Tax Collected at Source is an Indian tax. It is not a Maldivian charge and it is not something we keep. Indian law requires us to collect it from you when you pay and remit it to the Government of India.

It is charged on the total invoice value of your booking, not on the room element alone, and it appears as a separate line on your invoice.

2%

The current rate is 2% of the total invoice value, on overseas tour programme packages, under Section 394(1) of the Income-tax Act 2025 — the provision that replaced Section 206C(1G). It has applied since 1 April 2026 and there is no minimum threshold.

Rates are set by the Government of India and can change. The rate applied to your booking is the rate in force on the date you pay, and it will be confirmed on your invoice.

What happens to the TCS we collect

It is deposited with the Indian tax authorities against your PAN and shows up in your Form 26AS. TCS is a collection mechanism rather than an additional final tax, so it is generally reflected in your own annual tax position.

How TCS should be treated in your personal or company tax return depends on your circumstances, and we are not able to advise on that. Please speak to your own tax adviser. We will give you whatever documentation you need.

Give us your PAN at the time of booking. Without it we cannot credit the collection correctly to you.

What is not in the price at all

Separately from tax, the following are normally outside a quoted holiday price unless we have said otherwise in writing:

  • International flights to and from Malé
  • Travel insurance
  • Excursions, diving, spa treatments and motorised watersports
  • Anything charged at the resort outside your meal plan
  • Compulsory festive gala dinners on the dates that carry them

Where any of these apply to a specific resort or set of dates, we say so on that resort's page and in your written quotation.

Ask us

If anything about what is and is not in a price is unclear, ask before you book and we will put it in writing.

Email: pranjal@360degreeworld.com

WhatsApp: +91 98112 03263

Last updated: 5 September 2026