The Maldives is a South Asian country, located in the Indian Ocean, situated in the Arabian Sea. The Maldives have a range of different habitats including deep sea, shallow coast, and reef ecosystems, fringing mangroves, wetlands and dry land. Only 185 islands are home to its 300,000 inhabitants. The other islands are used entirely for economic purposes, of which tourism and agriculture are the most dominant. Tourism accounts for 28% of the GDP and more than 60% of the Maldives' foreign exchange receipts. Over 90% of government tax revenue comes from import duties and tourism-related taxes.