Malta · Budget 2027
Malta eco-contribution 2027: what short-let hosts need to know
Malta’s Budget 2027 announced a steep rise of the eco-contribution (environmental contribution): from €1.50 to €10 per adult per night for short-let apartments, and to €8 for hotels. Here is what changes, what it costs your guests and how to prepare — with a calculator.
What was announced
In the Budget 2027 speech on 26 October 2026 the government announced new eco-contribution rates from 1 January 2027. It is an announcement, not yet law: the rates apply once the legal notice is published, and details such as stays that span 1 January follow from it.
- Short-let accommodation (holiday apartments, Airbnb-style lets): €10 per person per night, at most €80 per person
- Hotels and other collective accommodation: €8 per person per night, at most €64 per person
- Guests under 18 remain exempt
- Accommodation provided by language schools: no eco-contribution any more
What it costs your guests
Two adults staying five nights in a short-let apartment pay €15 today and €100 under the announced rate. Two adults staying ten nights pay €30 today (capped at 15 nights per person) and €160 under the announced rate (capped at €80 each). Children never count.
What hosts should do now
- Tell guests early: mention the eco-contribution in your listing, house rules and booking confirmations — it is paid on top of the accommodation price
- Do not rely on the platforms: Airbnb’s Malta tax guide says the host collects the eco-contribution from the guests
- Collect it before arrival, as its own payment and receipt, so there are no discussions at check-out
- Keep a record per booking and licence — it goes into the quarterly MTA return
- Check bookings made now for stays in 2027: they will be charged at the new rate once it is law
How Guestbud handles the change
Guestbud already charges the current rate (€1.50 per adult per night, at most €22.50 per person). As soon as the 2027 rates are law, the new rate is added with its start date, and every affected stay is charged correctly in the guest portal and in the MTA return — you change nothing.
Malta eco tax calculator
Enter the guests aged 18 or over and the number of nights. Under-18s are exempt.
Current rate: €1.50 per adult per night, at most 15 nights (€22.50) per person and stay. Announced: €10 per adult per night, at most 8 nights (€80). The rate of the check-in date applies.
Eco-contribution in Malta at a glance
| Short lets — today (since 1 July 2026) | €1.50 per adult per night, max. €22.50 per person |
|---|---|
| Short lets — announced from 1 January 2027 | €10 per adult per night, max. €80 per person |
| Hotels — announced from 1 January 2027 | €8 per adult per night, max. €64 per person |
| Under 18 | Exempt |
| Who collects | The accommodation provider, every quarter to the MTA |
| Status | Announced in Budget 2027 (26 October 2026), not yet law |
Frequently asked questions
When does the €10 eco-contribution start?
The Budget 2027 announcement says 1 January 2027. It becomes binding with the legal notice; until then the current €1.50 rate applies.
Is the €10 per booking or per person?
Per person aged 18 or over and per night, capped at €80 per person and stay for short lets.
Does Airbnb collect the Malta eco-contribution?
No. Airbnb’s own Malta tax guide places it on the host: you collect it from your guests and pay it over.
Do children pay the eco-contribution?
No. Guests under 18 are exempt today, and the announcement does not change that.
Who is responsible for collecting it?
You, the host. Guestbud asks every guest to pay it before arrival and prepares the quarterly MTA return, but the host stays responsible for collecting the correct amounts and paying them to the authority.
Read the manuals
- Tourist taxes — Malta eco-contribution, Kurtaxe and moreMalta eco-contribution built in; define any other tourist tax, city tax or Kurtaxe per person, night, stay or % of price with dated rates and caps.
- MTA eco-contribution return (Malta)Download your quarterly Malta eco-contribution (environmental contribution) return in the official MTA template (.xlsx), check totals per licence, submit on time.
Sources
Reviewed 28 October 2026 by the Guestbud team, Aloaha Limited. Rates and rules are taken from the sources above; the software applies them, it does not give tax advice.