Environmental Contribution
The environmental contribution on licensable accommodation — rate, cap and guidelines.
An environmental contribution is levied on stays at all types of licensed accommodation in Malta and Gozo. The Malta Tourism Authority is the competent authority for the administration of the eco-contribution on accommodation pursuant to the Eco-Contribution Act (Cap. 473) and the Designation of the Competent Authority Order (S.L. 473.01).
Rate and Cap
With effect from 1 July 2026, the environmental contribution is due at the rate of €1.50 per night per person who is eighteen (18) years of age or older at the start of the visit.
The contribution is subject to a maximum of €22.50 per person per visit.
Definition of “Visit”
A “visit” means an uninterrupted stay in one (1) or more premises in Malta requiring to be licensed in accordance with the Malta Travel and Tourism Services Act (Cap. 409).
Where a visit includes stays of up to fifteen (15) days in premises which do not require to be licensed (hereinafter referred to as an “interruption”), the stay shall still be considered as constituting one (1) visit for the purpose of calculating the eco-contribution due, provided that no eco-contribution shall be charged in respect of the days of the interruption.
15-Night Threshold
Eco-contribution shall be chargeable on the total number of nights per person of accommodation during the relative period that exceeded fifteen (15) nights. This cap applies also to combined stays across Malta and Gozo forming part of the same visit.
The Environmental Contribution Must Be Charged Separately
The environmental contribution must be charged separately from the accommodation rate and shown as a distinct item on the invoice or fiscal receipt. It is not subject to VAT or commissions.
Delegated Operational Functions
Certain operational and coordination functions relating to the administration of the eco-contribution on accommodation have been delegated to the Malta Hotels and Restaurants Association (“MHRA”).
Accordingly, accommodation providers and booking intermediaries may be directed to liaise with MHRA in relation to onboarding, operational coordination, reconciliation, reporting, collection, remittance, and related implementation matters. The Malta Tourism Authority remains the competent authority for all purposes under the Act.
Further Information
Updated Guidelines issued by the Malta Tourism Authority in its capacity as the competent authority are available below:
Applicable Legislation
- Eco-Contribution Act (Cap. 473 of the Laws of Malta), as amended by the Budget Measures Implementation Act, 2026 (Act III of 2026), Part X
- Designation of the Competent Authority Order (S.L. 473.01), as amended by Article 83 of Act III of 2026