Impact on Malta
It's not just owners who will pay.
Behind every one of Malta's 8,748 licensed short lets there is a cleaner, a laundry, a tradesman, a driver and a family who put their savings into a property. This page sets out what a flat €10-a-night tax puts at risk, and why we are proposing a fairer alternative.
- Higher tax€10 per adult, every night, all year, from January 2027.
- Fewer bookingsGuests compare total prices and choose cheaper winter-sun rivals.
- Lost workEvery empty night is a lost shift for the people who service it.
- Frozen investmentRestorations stop, loans go unpaid and savings are written down.
Jobs
Who goes to work because a guest is coming
Short lets spread tourism spending through villages and towns in a way hotels cannot. These are the people whose income depends on bookings, and who have the least to fall back on when they stop.
- CleanersPreparing rooms at dawn, every changeover
- HousekeepersLinen, inspections, restocking
- LaundriesWashing the linen for every stay
- TradesmenPlumbers, electricians and painters
- Property managersCheck-ins, support, compliance
- DriversAirport transfers, taxis and car hire
- Restaurants & cafésSelf-catering guests eat out and shop local
- Local shopsThe grocer on the corner, the baker, the pharmacy
- Tour & boat crewsSkippers, dive schools and guides
Owners
From 2027, the state earns more from a property than its owner.
A worked example of a €100 night for two guests in a managed holiday apartment. The owner carries the mortgage, the repairs, the furniture, the utilities, the licence fees and every empty night. The state carries none of it, yet takes the largest share.
Illustrative example prepared by the association. Platform commission, management fee and sundry costs vary by property; the eco-contribution is 2 adults × €10.
- GovernmentVAT €7 + income tax €15 + eco-contribution €20€42.00
- Booking platformCommission on the booking€19.40
- Property managerCheck-in, cleaning coordination, support€12.50
- Sundry costsConsumables and payment fees€5.00
- The ownerBefore mortgage, repairs, furniture, utilities and licence€41.10
You take the risk. The state takes the biggest share.
Winter
In the low season the tax rivals the rent itself.
Winter rates are at their lowest precisely when Malta most needs visitors. A flat €10 per adult, every night, does not scale down with the price of the stay. For a week in a family-sized holiday apartment in winter, the eco-contribution alone can add three quarters to the cost of the accommodation.
Eco-contribution as a share of the rent
Holiday apartment · one week · winter · all adults
A €4 winter rate cuts the tax bill for winter guests by 60% and keeps Malta affordable when the islands need the work most. See how Malta compares with its winter-sun rivals on the Mediterranean comparison.
Families and communities
What Malta stands to lose
When the guests stop coming, none of this disappears overnight. It fades quietly: shutters stay closed, streets go silent in winter, and small businesses that have served Malta for generations close their doors.
- Family savingsMany licences belong to ordinary families who put a lifetime of savings into one or two apartments, not to large investors.
- PensionsFor many retired owners the rental income is the pension. Fewer bookings means a smaller pension, with no fallback.
- Bank loansLoans taken to buy or restore property still have to be paid every month, whether or not the guests arrive.
- Gozo and village economies1,612 of Malta's licensed short lets are in Gozo, where hotels are few and short lets keep farmhouses, shops and restaurants alive outside the summer.
Licence figures tabled in Parliament, September 2026 (The Shift). Budget 2027 measures: PwC Malta.
We are asking for a fair, seasonal eco-contribution.
€8 per adult per night in summer, €4 in winter, and one rate for every tourist bed. Malta stays open, affordable and welcoming, and still funds the infrastructure visitors use.