Under Act III of 2026, from July 1, 2026 the eco contribution is EUR 1.50 per night per person aged 18 and over, capped at EUR 22.50 per visit. The 2027 budget (October 26, 2026) announced EUR 8 per night in hotels (capped at EUR 64) and EUR 10 in short-let apartments (capped at EUR 80) from January 1, 2027; there is no law yet.
What this changes in the calculation
For short-let in Malta the guest charge is EUR 1.50 per night now and EUR 10 from 2027 if the measure is adopted.
Deposit interest bears a final 15% withholding tax at the depositor’s option. Rent can be taxed at 15% of the gross amount by choice (10% for restored housing). A property sale is taxed at 8% of the price, or 10% if bought before January 1, 2004. Stamp duty on purchase is 5%; the first EUR 200,000 is permanently exempt for first-time buyers; the EUR 86,000 relief (replacing a sole home) and the EUR 750,000 relief (conservation areas) apply to transactions until December 31, 2026.
A 25% tax on retained profits of companies with turnover of up to EUR 1 million, with dividends still at 35%; housing schemes are extended for 2027 with no new dates or amounts.