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Malta

Vacation Rental Laws in Malta

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Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

Victoria
Tas-Sliema
Tarxien
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Ta’ Xbiex
Sannat
Saint Venera
Saint Paul’s Bay
Saint Lucia
Saint Lawrence
Saint Julian
Saint John
Safi
Qormi
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Paola
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Ir-Rabat
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Il-Fgura
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Il-Belt Valletta
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Birkirkara
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Attard

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

Get Property Report

Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

Short-term rentals, known locally as holiday lets and vacation rentals, have become a cornerstone of Malta’s vibrant tourism industry. Popular destinations like Valletta, Sliema, and St. Julian’s are bustling with a diverse array of accommodations that provide travelers with an immersive Maltese experience. In 2023, the impact of short-term rentals in Malta was significant, not only enhancing the local tourism sector but also generating substantial revenue for the government. The income from these rentals contributed notably to the national economy, reflecting the growing trend of visitors opting for more personalized and flexible lodging options. Popular platforms such as Airbnb and Booking.com have played a pivotal role in connecting travelers with these unique accommodations, further driving the popularity and growth of short-term rentals across the Maltese islands.

Property
Overview

The Malta Tourism Authority (MTA) acts as a regulatory and support organization for short-term rental operators, providing resources, guidance, and support for compliance. There is also the Malta Hotels and Restaurants Association (MHRA), which, while primarily representing hotels, also advocates for standards in the wider accommodation industry, including short-term rentals. These associations offer resources, updates, and networking opportunities to help owners stay compliant and informed.

Property

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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