Taxes and TCS
Taxes and TCS
What is inside our prices, the one tax we add, and how you get it back
The short version
- Every price on this site already contains the Maldivian taxes and the resort service charge. You settle nothing further at checkout in respect of those.
- One tax is added on top: Indian Tax Collected at Source, currently 2% of the total invoice value. It shows as its own line.
- We do not keep a rupee of it. It is deposited with the Government of India against your PAN.
- It is an advance against the tax you already owe for the year, not an extra cost of the holiday. You claim it back when you file your return.
- Give us your PAN when you book. Without it the collection cannot be credited to you.
What "all taxes included" means on our prices
The price you see is the price of the holiday. Every resort price on this site is quoted with the Tourism Goods and Services Tax, the Green Tax and the resort service charge already inside the figure, so nothing further in respect of those is payable when you check out.
Where the basis line under a price also says transfers are included, the seaplane or speedboat is inside the figure too, for the number of people that line states. Read the basis line. It is the shortest and most useful sentence on any resort page, and it tells you the occupancy, the meal plan, the transfers and the tax position in one go.
| What it is | Where it sits |
|---|---|
| Tourism Goods and Services Tax (T-GST) | Inside the price you see |
| Green Tax | Inside the price you see |
| Resort service charge | Inside the price you see |
| Seaplane or speedboat transfers | Inside the price, where the basis line says transfers are included |
| Indian Tax Collected at Source (TCS) | Added on top, as a separate line on your invoice |
| International flights, insurance, excursions, resort extras | Outside the price entirely |
A few resorts carry the words "TCS extra" on the price line instead of "all taxes included except TCS". On those the tax position is confirmed in your written quotation rather than claimed on the card, so ask us for the costing before you compare them against anything else.
TCS: the one tax we add
Tax Collected at Source is Indian, not Maldivian. It has nothing to do with your resort and nothing to do with the Maldives Inland Revenue Authority. Indian law requires us, as the seller of an overseas tour programme package, to collect it from you at the point you pay and to deposit it with the Government of India against your Permanent Account Number.
It is charged on the total invoice value of your booking, not on part of it.
Your invoice will not surprise you. It carries the holiday as a single service line, naming the resort and the room or villa booked, with TCS on its own line beneath it and the total below that. We do not break a holiday into separate components on an invoice, and the 2% is calculated on the whole of what you are paying us.
2%
A flat 2% of the total invoice value. It applies from the first rupee, with no minimum threshold, under Section 394(1) of the Income-tax Act, 2025, the provision that replaced Section 206C(1G) of the 1961 Act. This rate has applied since 1 April 2026.
Rates are set by the Government of India and change with the Budget. The rate applied to your booking is the one in force on the date you pay, and it is confirmed on your invoice.
What it looks like on a real booking
| Holiday price, two adults, seven nights, all taxes included | ₹4,20,000 |
| TCS at 2% | ₹8,400 |
| Total payable to us | ₹4,28,400 |
| What the holiday actually costs you | ₹4,20,000 |
The ₹8,400 is not spent. It sits against your PAN until you file your return for the year, at which point it reduces what you owe or comes back to your bank account. Your holiday cost ₹4,20,000.
If you pay in instalments
Most Maldives bookings run on a deposit and a balance, and TCS is collected on each payment as it is received rather than in one lump at booking. A ₹1,00,000 deposit carries ₹2,000 of TCS; the balance carries 2% of the balance. If a rate change falls between your two payments, each payment is treated at the rate in force on the day it is made.
If a quote has no TCS line, ask why
A quote 2% lighter is not a better price. Every seller of an overseas tour package in India is required to collect TCS, whatever their size. A missing TCS line usually means the collection is not happening, which leaves nothing against your PAN to claim back and nothing in your Form 26AS if the payment is ever looked at.
What happens to the TCS we collect
It goes to the Government of India, tagged to your PAN.
- It appears in your Form 26AS and Annual Information Statement on the income tax e-filing portal, once the quarterly TCS return covering your payment has been filed.
- You receive a TCS certificate, Form 27D, stating the amount, the date and the PAN it is linked to. Ask us if it has not reached you by the time you file.
- You claim it in your return, under the TCS schedule. Anything collected beyond your liability for the year is refunded.
If you are salaried, you can report it to your employer and have it set against the TDS on your salary during the year rather than waiting for the refund.
Before you file, line up three numbers: the TCS on our invoice, the figure on your Form 27D, and what appears in your 26AS. They should agree. If they do not, come back to us and we will sort it out at our end before you file, because a mismatch is one of the more common reasons a credit stalls.
We cannot advise you on your own tax position. How TCS should be treated in your personal or company return depends on circumstances we do not know and are not qualified to assess. Please speak to your own tax adviser or chartered accountant. We will give you whatever documentation you need for them.
Give us your PAN
We need it at the time of booking. The whole mechanism depends on the collection being tagged to the right Permanent Account Number, and without it there is nothing sitting against your name to claim. For a family booking, give us the PAN of whoever is paying.
What is not in the price at all
Separately from tax, the following sit 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 particular resort or set of dates, we say so on that resort's page and again in your written quotation. Festive galas in particular are worth reading closely, because they are charged per person per night on fixed dates and can add meaningfully to a Christmas or New Year stay.
Common questions
Do I have to pay TCS on a Maldives holiday?
Yes, if you are booking from India through an Indian seller. A resort stay booked from India is an overseas tour programme package, and TCS applies at a flat 2% of the total invoice value from the first rupee. It is added as a separate line and it is refundable or adjustable against your annual tax, not a cost of the trip.
How do I get the TCS back?
By claiming it in your income tax return, under the TCS schedule. Before you file, check that the amount shows against your PAN in Form 26AS and matches the Form 27D certificate. Anything collected beyond your actual tax liability for the year is refunded to your bank account once the return is processed.
Can I avoid TCS by paying the resort directly?
Not reliably. Money sent abroad from India carries tax collection of its own, at rates that depend on how your bank classifies the remittance, and the position is rarely the saving people expect. Ask your bank before you assume it, and remember the TCS we collect comes back to you in any case.
Is TCS charged on the flights as well?
No. Our prices exclude international airfare, so flights you buy elsewhere are not in the figure we invoice and not in the calculation. TCS is worked out on the total value of the stay we invoice you for, which sits on the invoice as a single service line.
How much is TCS on a ₹5,00,000 booking?
₹10,000, being 2% of the total invoice value. You would pay us ₹5,10,000 in total. The ₹10,000 is deposited against your PAN and returns to you as a credit or a refund when you file, so the holiday itself still costs ₹5,00,000.
Do I have to give you my PAN?
Yes, and it is in your interest. TCS is deposited against a specific Permanent Account Number, and that is what lets it appear in your Form 26AS and be claimed in your return. Without a PAN the collection cannot be credited to you, and the money is far harder to recover.
Ask before you book, not after
If anything about what is and is not inside a price is unclear, ask us and we will put it in writing. Send us your dates, the number of travellers and the resorts you are weighing up, and we will come back with a full costing: the holiday, the TCS line and the total payable, with nothing waiting at checkout.
Email: pranjal@360degreeworld.com
WhatsApp: +91 98112 03263
Rates and statutory references on this page reflect the position as at 14 September 2026. They are set by the Government of India and change with the Budget. Confirm anything you are relying on for a large booking with your own tax adviser.
Last updated: 14 September 2026