Thinking of short let in Malta? With Malta’s popularity as a tourist and remote working destination on the rise, offering short-term accommodation can be an excellent source of income. But before you advertise your property on Airbnb or Booking.com, you must ensure it’s licensed in accordance with Maltese law.
Short letting is considered a commercial activity, meaning you’ll need a licence from the Malta Tourism Authority (MTA) and will be subject to various taxes, VAT, and bookkeeping obligations.
Here’s everything you need to know to get started.
What Is a Short Let in Malta?
A short let in Malta refers to the rental of a furnished property for temporary stays, typically targeting tourists or visiting workers. Properties can include:
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Apartments
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Farmhouses
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Villas
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Maisonettes
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Terraced houses
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Studios
Any of these offered for less than 90 days at a time are considered holiday premises and must be licensed.
Do You Need a Licence?
Yes. According to the Malta Travel and Tourism Services Act (Cap. 409), if you’re offering any short-term rental accommodation to visitors, a Holiday Premises Licence is required. This applies whether you’re:
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An individual or company
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An owner or leaseholder
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Acting as an operator on behalf of the property owner
Short Let in Malta = Business Activity
It’s important to understand that short letting in Malta is not just a casual rental—it’s a business activity. As such, it comes with obligations similar to self-employment.
🔹 As a licensed host, you are required to:
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Register for a VAT number
(Visit our VAT Guide for Hosts to learn more) -
Submit VAT returns quarterly/monthly
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Collect and submit ECO tax
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Issue fiscal receipts or invoices
Failing to meet these obligations could result in penalties or revocation of your licence.
How to Apply for a Short Let Licence in Malta
You’ll need to fill out and submit a Holiday Premises Application Form, which includes:
Part A – Applicant Details
Your name, ID, VAT number, property address, and contact info.
Part B – Property Classification
Select your property type and indicate how many bedrooms and beds it includes.
Part C – Lease Info (if not the owner)
Provide contract details and attach the lease or emphyteusis agreement.
Part D – Declarations
Agree to terms, confirm property compliance, and consent to data use.
Documents Checklist
Prepare and submit the following in both hard copy and soft copy (CD or USB):
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✅ Completed application form
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✅ €46.59 application fee (with receipt)
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✅ Copy of ID card (both sides)
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✅ VAT number – Apply or verify here
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✅ MEPA permit and site plan or Architect’s declaration for pre-1967 properties
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✅ Lease agreement (if applicable)
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✅ Company documentation (if applying as a business)
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✅ Proof of property ownership
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✅ Third-party liability insurance (€250,000 minimum)
Where to Submit the Application
You can submit your short let in Malta application at either of the following offices:
📍 Malta Tourism Authority Licensing Directorate
SCM 01 Level 3, Smart City, Kalkara SCM1001
📍 Gozo Office
17 Independence Square, Victoria, Gozo
Include your documents and USB/CD containing the digital copies.
What Happens Next?
Once submitted:
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MTA will review your application
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If successful, you’ll be issued a Holiday Premises Licence
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Your VAT number will be linked to ECO tax registration
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You can officially start operating your short let in Malta
Ongoing Responsibilities for Short Let Hosts in Malta
Once licensed, you are expected to:
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Keep accurate financial records
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Submit tax and VAT returns
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Collect and remit ECO contributions
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Maintain insurance coverage
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Report any changes to the MTA (ownership, use, contact details, etc.)
If you’re unfamiliar with these processes, our Bookkeeping & Compliance Services can help.
Common Mistakes to Avoid
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❌ Submitting incomplete applications
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❌ Forgetting digital versions of documents
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❌ Skipping VAT or ECO tax registration
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❌ Not getting insurance coverage
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❌ Assuming short letting doesn’t require bookkeeping
Helpful Resources
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MTA Contact: licensing.mta@visitmalta.com | Tel: 2291 5000
If you are renting out property on a short-let basis in Malta, Equitas Advisory can assist you with tax compliance, VAT considerations, and ongoing accounting support.
Contact us to discuss your situation.
Equitas Advisory boasts extensive experience supporting small businesses and entrepreneurs across multiple industries, ensuring that each client receives personalized attention and expertise. We understand that every business has unique needs, which is why our fees are specifically tailored to fit the individual circumstances of our clients. Whether you’re a small business or a large corporation, Equitas Advisory delivers reliable and cost-effective solutions designed to support your entrepreneurial journey and your financial success. We are just 1 message away.
The sole practitioner at Equitas Advisory is a member of the Malta Institute of Accountants and the Association of Chartered Certified Accountants and is authorised to practice the profession of Accountancy in Malta in line with the Accountancy Profession Act. Cap.281. by the Malta Accountancy Board – Warrant number 121176.