tourist tax malta 2023

Andrew Henderson

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Is Malta a Tax Haven? Everything You Need to Know in 2024

This article discusses if Malta is a tax haven and what characteristics a jurisdiction must possess to be termed a tax haven. We will also briefly discuss Malta’s tax system and how investors and entrepreneurs can move to Malta to reduce their taxes.

Malta is an EU member state famous for its stunning landscapes and architecture, diverse history, and Mediterranean climate.

In the RCBI world, however, the country is known for its citizenship-by-investment program, favorable business climate, and tax-friendly regulations.

A fair share of CBI countries are tax-free. Probably that’s why people think all CBI countries are tax havens – however, that’s not true.

A tax haven or not, Malta can be an excellent jurisdiction to establish tax residency , thanks to its EU status and tax-friendly climate.

Interested in establishing a residency or citizenship in a thriving EU state? Nomad Capitalist can make that possible for you. We’ve helped over 1,000 clients create their holistic Plan, grow their wealth, legally reduce taxes, and increase their peace of mind. We can do the same for you. All you have to do is reach out to us.

Malta – Country Overview

Malta is a Southern Europe island nation in the Mediterranean Sea between Italy and Libya. Its three main islands are Comino, Gozo, and Malta. A gateway between Africa and Europe, Malta provides easy access to both these markets. 

Malta is an EU Schengen country, and its currency is the euro. The official languages are Maltese and English, making the country one of the most suitable for English-speaking foreigners who don’t want to face a huge language barrier.

Malta is a small country with a population of 444,947. It’s also one of the most densely populated European countries.

Malta – Passport

Nomad Passport Index currently ranks the Maltese passport 12th globally owing to its excellent perception, positive stance on dual citizenship, and immense travel freedom.

Maltese passport holders can travel visa-free or visa-on-arrival to 171 countries, making it an excellent tool for anyone looking to add a strong EU passport to their passport portfolio.

What is a Tax Haven?

A tax haven is a jurisdiction where foreign individuals or companies may receive or own assets and income without paying high taxes on them.

Generally, tax havens feature the following characteristics:

• Zero or low taxes
• Minimal or non-existent reporting requirements
• Lack of transparency obligations
• Lack of local residence (physical presence) requirements

In the past, dealing with a tax haven was almost synonymous with tax evasion and money laundering. People used such jurisdictions for tax avoidance by hiding money from tax authorities back home.

That’s why, now, most tax-friendly countries consider the title of a tax haven as derogatory and do their best to stay away from it (through proper compliance with international financial organizations).

Malta – Tax Haven or Not?

No comprehensively defined standard for classifying a tax haven country exists yet. However, several international regulatory bodies, such as the Council of the European Union and the Organization of Economic Cooperation and Development (OECD), monitor tax havens.

To answer whether Malta is a tax haven, we’ll refer to the OECD’s list of uncooperative tax havens and the EU’s list of non-cooperative jurisdictions for tax purposes.

No jurisdiction is currently listed on the OECD’s list of uncooperative tax havens. However, the EU lists 16 countries as non-cooperative jurisdictions for tax purposes. BVI, Russia, the Marshall Islands, and Costa Rica are the latest additions.

Hence, for all intents and purposes, Malta is not a tax haven .

Why Do People Categorize Malta as a Tax Haven?

Many people count Malta among tax haven countries. There could be several reasons for it. They could simply be uninformed and may think every tax-free or tax-friendly country is a tax haven, or may consider Malta a tax haven because of its citizenship by investment program (since several CBI countries are tax-free).

They may also consider it a tax haven owing to several benefits it provides to foreign companies and shareholders.

Following its accession to the EU, Malta had to restructure its offshore financial services sector to conform to EU legislation.

However, the country has successfully maintained its appeal attracting foreign companies and investments due to its excellent reputation, low tax and rebate policies, corporate legislation, and stable banking system.

No matter the reason, they’re wrong. Malta is neither a tax haven nor tax-free – Personal income tax there is progressive and can go up to 35%, while the corporate tax stands at a flat 35%.

Malta’s Taxation System

Malta taxes an individual on their worldwide income if they’re domiciled and resident in Malta.

A Maltese resident not domiciled in Malta is taxable only on Malta-sourced income and any foreign income remitted to Malta. Moreover, there’s no capital gains tax on foreign-sourced capital gains for such individuals.

Malta has a full imputation corporate tax system where corporate prof­its are taxed at 35%. However, when dividends are distributed to shareholders out of taxed profits, the dividend carries an imputation credit of the tax paid by the company on the distributed profits. After the tax refund, a shareholder’s tax burden decreases to 0%-5%.

The following are the most common taxes and their rates in Malta:

• Personal Income tax Rate: 0-35%
• Corporate Income tax Rate: 35%
• No wealth tax
• No gift tax
• No estate tax
• No inheritance tax
• No annual property tax
• No tax on interest
• No tax on dividends
• No withholding on dividends

Benefits of Malta as a Low-Tax Offshore Jurisdiction

The following significant benefits make Malta an attractive offshore fund destination.

Strategic Geographical Location: Owing to its central Mediterranean location, Malta has easy access to EU ports and trade treaties, making it an appealing base for businesses looking to grow into European and North African markets.

EU Member State : One of the most significant advantages of moving your business to Malta is its EU member status. Corporations can enjoy a stable regulatory framework, access the world’s largest single market, and not worry about dealing with any tax-haven-related extra paperwork.

Good Reputation : Malta doesn’t have a shady past like Belize or the Bahamas. Maltese companies enjoy a good reputation and find it far easier to bank than traditional tax haven companies.

Progressive Personal Income Tax Regime: Malta’s personal income tax is progressive, ranging from 0% to 35%. Moreover, the country offers several tax advantages, exclusions, and credits for certain types of income.

Low Corporate Income Tax Rate : Malta’s corporate tax rate of 35% can be lowered to as little as 5% through several tax advantages and credits available.

Double Taxation Treaties : Malta has entered into double taxation treaties with over 70 countries, allowing companies and individuals to avoid paying double taxes. The country also provides companies access to EU ports and favorable trade treaties.

No Exchange Control: Malta’s currency has been Euro since 2008, and the country has had no exchange controls since its accession into the EU in 2004.

Diverse Community : Malta has always been favored by EU nationals and digital nomads owing to its warm climate, stable infrastructure, and breath-taking landscape. The country has also done a tremendous job of attracting foreign investors, entrepreneurs, and a highly skilled workforce. All that makes up for a mostly bilingual, highly educated, skilled community.

Business-Friendly Environment : Forbes has described Malta as one of the most business-friendly countries in the world. Malta offers a versatile corporate structure with detailed regulations to form business entities, such as LLCs, trusts, partnerships, and more. Malta also allows single-member company ownership, making it pretty convenient to form and run a Maltese company. Business owners can also utilize nominee services in Malta to hide their real identities from public records.

Foreigner-Friendly Regulations: Malta boasts contemporary corporate legislation with considerable flexibility for foreign enterprises. For example, the country allows international corporations to re-domicile, streamlining the establishment of an offshore presence in Malta. Non-resident companies can enjoy many of the same benefits as resident Maltese companies, such as reduced taxes and access to other EU countries and markets.

Moving to Malta to Reduce Your Taxes

Is Malta a tax haven in the most traditional sense of the term? No.

Is Malta on the OECD or EU’s list of non-cooperative jurisdictions for tax purposes? No.

Does Malta have a low-tax environment and business-friendly regulations? Yes.

Can you move to Malta to considerably reduce your taxes? Absolutely.

You see, tax haven or not, Malta is an excellent jurisdiction to set up a business, establish residency or gain second citizenship thanks to its central Mediterranean location, stable regulatory framework, favorable tax regime, and foreigner-friendly regulations.

In today’s era, it may be counter-productive to associate yourself or your business with traditional tax havens. You may be able to enjoy zero taxes there, but good luck finding a credible bank willing to deal with you. Moreover, the lack of reporting requirements is a one-way ticket to tons of paperwork at any financial institution you will ever go to.

In contrast, moving to offshore jurisdictions like Malta may be more beneficial in the long term. You will have to pay taxes (a small amount), but no one will ever make you fill out ten extra forms just because you’re running a business out of a tax haven. You will also have the advantage of an EU business and all the perks that come along with it, like a stable political and economic landscape.

Sounds like something you’re looking for? We’ve helped many clients establish a business , second residency , or citizenship in Malta. We can help you do the same. Set up a call with us today, and let us help you go where you’re treated best.

Is Malta a Tax Haven? Everything You Need to Know in 2024 FAQ

Malta is a Southern Europe island nation in the Mediterranean Sea between Italy and Libya. It lies 80 km (50 mi) south of Sicily (Italy), 284 km (176 mi) east of Tunisia, and 333 km (207 mi) north of Libya.

Russia and other tax havens like BVI, the Marshall Islands, Fiji, Samoa, Bahamas, etc., are part of the EU’s list of non-cooperative jurisdictions for tax purposes.

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Which major destinations charge a tourist tax (or are planning to soon)?

When traveling abroad, it's a good idea to account for any tourism taxes you must pay during your stay.

Some are a small extra cost added to what you pay for your accommodation per night. Others may be a one-and-done (or even daily) fee, such as Thailand's tourist tax . In some places like Bhutan, these fees can be quite costly.

You might find your vacation spot has implemented this kind of tax for several reasons. It could be a response to overtourism and concerns about sustainability and the environment (case in point: Venice, Italy), or it could simply be a way to help the local economy put funds back into tourism infrastructure.

Here, we'll look at top tourist destinations that charge a tourism tax and how much each will cost you.

After increasing its tourist tax in 2024, Amsterdam now has the highest tourist levy in Europe, with hotels, vacation rentals (including Airbnbs) and camping sites all charging guests an additional 12.5% of their overnight rate (excluding value-added tax).

Meanwhile, cruise travelers are charged 14 euros (around $15) as part of the "day tripper tax" for every day spent in Amsterdam. The charge, however, excludes passengers who start or end their cruise in Amsterdam and those living in Amsterdam.

Find out more about the various kinds of taxes on Amsterdam's official website .

Balearic Islands, Spain

Fees on the islands vary from 1 to 4 euros per night, depending on the accommodation type, as follows:

• 4 euros (around $4.30) for those staying in luxury hotels
• 3 euros (around $3.20) for those staying in midrange hotels
• 2 euros (around $2.15) for cruise passengers and those staying in cheaper hotels and apartments
• 1 euro (around $1) for campers and hostel guests

This sustainable tourism tax applies to Minorca, Mallorca, Formentera and Ibiza. Travelers under the age of 16 are exempt.

Germany charges tourists both a culture tax, known as "kulturforderabgabe," and a bed tax, known as "bettensteuer," in several of its more popular cities, including Berlin, Hamburg and Frankfurt.

In Berlin, the tourist tax is 5% of the room price. It varies in other cities such as Frankfurt (2 euros per night) and Hamburg (up to 3 euros per night).

Depending on the accommodation type (either the number of stars the hotel holds or the number of rooms), Greece charges 0.50 euros to 4 euros per night.

Manchester, England

The newly introduced City Visitor Charge costs 1 British pound ($1.25) per room, per night.

France's tourist tax varies depending on which city you are visiting but generally costs 0.80 euros to 4 euros per night, depending on the kind of accommodation you choose. Find out more .

This year, however, Paris' tourist tax has been raised in advance of the Summer Olympics. You can now expect to pay between 0.75 and 15 euros per night, depending on your accommodation.

The tax is 2 euros per night for the first seven nights in Lisbon, Porto, Faro and nine other municipalities. Other parts of the country that charge a tourist tax usually have lower fees, around 1 euro to 1.50 euros per night.

In the capital of the Czech Republic, there is a charge of 50 korunas ($2.11) per person, per night for hotel stays.

In Rome, the tax varies from 3 to 7 euros per night, depending on the star rating of your accommodation.

In addition to the tourist taxes for Spain's Balearic Islands mentioned above, you'll find a couple of taxes apply when visiting Barcelona.

The city charges two different taxes to tourists. The first is the city tax, which increased in April 2024 to 3.25 euros per night. Visitors must also pay a regional tax depending upon the type of accommodation they're staying in.

• 2.25 euros per night for rental accommodations
• 1.70 euros per night for four-star hotels
• 3.50 euros per night for five-star and luxury hotels

Cruise passengers also pay different amounts depending on the length of their stay. Expect to pay 3 euros for visits less than 12 hours and 2 euros for visits longer than 12 hours.

Venice, Italy

Taxes in this popular tourist destination vary from 1 euro to 5 euros per night and are paid to your accommodation. A separate tax for people visiting on a daytrip during peak times between April and mid-July costs 5 euros.

Other destinations

Additional places in Europe that charge tourist taxes include Austria, Belgium, Bulgaria, Croatia, the Hungarian capital of Budapest, Malta, Montenegro, Slovenia and Switzerland. Some locales may only have regional tourist taxes.

Tourist taxes can always be introduced later, so be sure to do your own research before you travel. This is especially true for Edinburgh, Scotland, as the city is on the brink of introducing a tax of 2 euros per night . Potential tourism tax discussions are also underway in Wales .

North America

A Transient Occupancy Tax of around 12% to 14% of the room price will appear on California hotel stays, according to Turbotax . There may be other tourism-related taxes as well.

Rates vary across the country, but Alberta, British Columbia, Manitoba, Nova Scotia and Quebec are among the areas that add a visitor tax to a hotel's price.

While Hawaii doesn't currently have a tourist tax, Hawaii Gov. Josh Green proposed a $25 fee on visitors when they arrive and check in to a hotel or short-term rental; it may pick up speed and become a reality at some point. This isn't the first time a fee on visitors has been suggested in Hawaii, with previous calls for a $50 so-called Green Fee visitor payment also recently put forward.

New York City

New York City charges a hotel room occupancy tax to visitors that costs about 14% of the room price plus up to $2 per room, per night, according to the New York City government website .

In addition to the ones mentioned above, you should expect taxes and fees on hotel stays in most other U.S. states.

Latin America, South America and the Caribbean

Buenos Aires

Tourists will pay $1.50 per room, per night when staying in Argentina's capital city.

The Caribbean

Taxes vary by country in the Caribbean. For example, Bonaire has a one-off $75 fee that tourists need to pay via its official website , while Aruba adds 12.5% to your room rate plus $3 per room, per night. In Barbados, you'll pay $2.50 to $10 per room, per night, and there will typically be a $70 departure tax already included in your flight cost.

Antigua and Barbuda, the Bahamas, Bermuda, the British Virgin Islands, the Cayman Islands, Dominica, the Dominican Republic, Grenada, Haiti, Jamaica, Montserrat, St. Kitts and Nevis, St. Lucia, St. Maarten, St. Vincent and the Grenadines, Trinidad and Tobago, and the U.S. Virgin Islands are also known to apply tourist taxes. Check details before booking or traveling, as there may be a departure tax already included in your airfare.

Galapagos Islands, Ecuador

In 2024, entry fees for visitors to Galapagos National Park are set to double in cost, with visitors now paying $200 to enter the park from Aug. 1. A reduced fee is set to be available for children under the age of 12, and children younger than 2 will be able to enter for free.

Quintana Roo, Mexico

This region charges a one-off tourist payment of 224 Mexican pesos (around $13) to visit any destination in Quintana Roo. This includes Cancun, Cozumel, Holbox, Playa del Carmen and Tulum. A tourist tax may also be added to hotel stays in these areas and other parts of Mexico.

Asia and the Pacific

Bali, Indonesia

Bali introduced a tourist tax in February 2024. It charges 150,000 rupiahs (around $9.25) in addition to other visa fees. The tax aims to combat overtourism on the popular island.

Until recently, Bhutan charged a whopping $200 fee per day. Known as the Sustainable Development Fee, this tourist tax is designed to assist with paying for infrastructure improvements, environmental efforts and fair wages for locals, among other things.

However, this was recently reduced to around $100 per day to encourage more people to visit. This is the most expensive tourist tax in the world and is paid regardless of your accommodation type.

There is a charge of 1,000 yen ($6.47) included in all airfare for flights departing Japan. Find out more .

Malaysia's tourist tax costs 10 Malaysian ringgits ($2.08) per room, per night.

The tourism tax in the Maldives ranges from $3 to $6 per day. The Green Tax total varies depending on if you're staying in a guesthouse, hotel or resort. Find out more .

New Zealand

When you book your New Zealand visa, you'll usually pay 35 New Zealand dollars ($20.60) for the International Visitor Levy.

A one-time fee of 300 baht ($8.14) was introduced in June 2023. All tourists arriving by air will need to pay this tax. For visitors who enter the country via a port or land border, the fee will be 150 baht.

Bottom line

More and more, tourist taxes are becoming a regular part of travel around the world. While these fees are nominal and shouldn't cause too much of a dent in your budget in most cases, they can rack up quite quickly in some destinations if you're not careful. Always research the fees at the destination you plan to visit before you get there, and make sure you budget for it if you don't want a surprise bill.

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• Where to go in 2024: The 16 best places to travel
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How to get there

Send by e-mail, environmental contribution.

As announced in the 2016 Budget, the Government has introduced an  Environmental Contribution  on stays at all types of accommodation as from June 20 th , 2016. The main objective of this Environmental Contribution is to improve quality along the tourism value chain. In fact, all revenue generated from this initiative will be directed solely and exclusively to upgrade and embellish the local infrastructure in touristic areas around the Maltese Islands.

Summarized information about this initiative is highlighted below:

BASIS OF CHARGE The contribution is payable by all tourists who are  18 years   or older  irrespective of nationality (including locals).  It amounts to  €0.50 per person   for each night spent  on the Maltese Islands at any type of accommodation such as hotels, guesthouses, hostels, resorts, apartments, farmhouses, villas, timeshare and host families, amongst others.

The contribution is  capped at a maximum of €5  for each continuous stay . This applies also to  twin-centre stays  in Malta and Gozo.

CALCULATION

The  periodic return  will be calculated as follows: A = Total number of nights occupied by guests during the period B = Total number of nights occupied by guests under 18 years of age C = Total number of nights occupied by guests aged 18 years or over, above the 10 night threshold D = Total chargeable guest nights (A-B-C) E = Total contribution payable (D x €0.50)

MECHANISM The collection of this contribution has started on the  20th of June 2016 .

The contribution must be  charged separately  on a separate invoice and must not be included in the room rate charged. This will ensure increased transparency and traceability and will avoid the charge being subjected to commissions, tour operator margins and VAT.

Collection will be administered by the Commissioner for Revenue as follows:

• The 1st return will cover a  5-month period  to 31 st  October 2016
• The 2nd return will cover a  2-month period  to 31 st  December 2016
• From 2017, returns to be submitted quarterly  every 3-months

Accommodation providers will be  refunded 15%  of the total contribution, only for the period of  20 th  June till 31 st  October 2016 .

RESPONSIBILITY Any person or entity that provides tourist accommodation on a commercial basis  will be obliged to collect the contribution and pass it on to Government.

Responsibility for collecting the contribution from guests and passing it on to the VAT Department will be vested with the  accommodation services providers , i.e. the licensee or delegated third party operator.

All  accommodation service providers will be expected to maintain information  on the number of guests staying in each room for each stay as well as the ages of their guests. This information will enable the  calculation of the charge  as well for  audit trail  purposes.

PAYMENT GUIDELINES

Instructions can be downloaded from  here , and payments are to be affected online through the  VAT payment services portal .

NOTICE TO GUESTS

A ‘ Notice to Guests ’ available in various languages has been drawn up in order to provide a summary of information about the Environmental Contribution. Printed copies need to be placed in a  prominent position  e.g. Notice Boards, Lifts, Reception Desks, Welcome Packs, etc.

LEGISLATION

L.N. 174 of 2016  - Eco-Contribution Act (Amendment to the Second Schedule) Regulations, 2016 L.N. 175 of 2016  - Eco-Contribution Act (Amendment to the Third Schedule) Regulations, 2016

MORE INFORMATION

You may also wish to consult the  Frequently Asked Questions   (FAQs) and the  Guidelines  issued by the Commissioner for Revenue in his capacity as the competent authority in terms of the Eco Contribution Act.

Further enquiries will be handled by the  Malta Tourism Authority  on telephone number  2291 5000  or email  [email protected]

Useful Appendices​:

Appendix I -  Sample Tax Return  (all returns are now to be submitted only online on the  VAT portal )

Appendix II -  Sample VAT Receipt

Appendix III -  Declaration of Age of Guest

Appendix IV -  Delegation of Obligations Agreement

Malta Budget 2023

On the 24th of October 2022, Hon. Clyde Caruana, the Maltese Minister for Finance and Employment, presented the Budget for 2023. Set against a backdrop of geopolitical turmoil and widespread financial and economic concern, this year’s Budget was aimed at supporting local economic growth, particularly as the country navigates the post-peak of the pandemic.

This year’s Budget also featured different sustainability measures to mitigate short-term and long-term ecological impacts with widespread increased environmental concern.

In this article, we’ll first look at the current state of the Maltese economy, and we’ll then go through a summary of the key takeaways from this year’s annual appointment.

The State of the Maltese Economy

According to the  Central Bank of Malta , the island’s gross domestic product (GDP) is expected to grow by 5.2% in 2022, 4.5% in 2023 and 3.7% in 2024. In contrast with previous predictions, these downward revisions mirror the increased inflationary pressures and the broader economic deterioration in international markets due to gas supply cuts experienced by most European countries. General Government Debt is expected to stand at 58.1% of GDP for the rest of 2022, fluctuating to 58.7% in 2023 and 58.8% in 2024.

Risks to inflation remain a concern for the remaining months of 2022 and the upcoming year—as a further international escalation in cuts to gas risks putting additional pressure on the prices of imported goods and freight costs. In September 2022, however, Malta registered one of the lowest annual inflation rates in the euro area. According to  Eurostat , Malta’s inflation rate stood at 7.4%, contrasting with the 9.9% inflation rate registered in the euro area and 10.9% in the EU.

Meanwhile, the unemployment rate is set to decrease to 3.1% during the rest of this year, a 0.4% decrease from last year—and is expected to remain on the same levels in the next year, fluctuating slightly to 3.2% in 2024.

Malta Budget Key Takeaways

The following is a breakdown of some of the highlights announced during this year’s Budget, split into themes.

COLA and COLA Plus

This year’s Cost-of-Living-Adjustment (COLA), calculated automatically based on inflation and other cost-of-living indicators, will be €9.90.

Additionally, around 80,000 people around Malta and Gozo will receive the ‘COLA Plus’—an average of €300 per grant, paid to low-income people to help support them with the rising cost of living. These payments will be made before this Christmas.

Pensioners will get a €12.50 increase per week—which totals €650 a year given to around 100,000 pensioners and includes a COLA increase.

The non-taxable ceiling on pensions will match the increase in pensions and will now increase to €14,968.

Social security and mental health

Social security payments for mental health care beneficiaries aged 18-30, absent from work for up to two years due to a mental-health-related issue, will be covered by the state.

Children and education

An increase of €90 per child in children’s allowance will impact around 41,000 families.

This Budget includes a tax rebate of €300 for those parents sending their children to sports, arts, or cultural activities to encourage extracurricular activities.

Malta is set to attract around 2.1 million tourists by the end of this year, 81% of the pre-pandemic records registered in 2019.

In the coming year, we’ll see schemes being set out in collaboration with the Gozo Tourism Association to attract long-stay tourists to Gozo, particularly in the low season.

Plus, The Foundation for Tourism Zone Development will now be known as the Agency for Tourism Zone Development Regeneration, which will introduce a concept of Town Centre Management in Paceville, among its many other responsibilities.

Despite difficult decisions regarding Malta’s national airline, Air Malta, Finance Minister Clyde Caruana confirmed that the island will still have its own national airline going forward.

Property incentives

First-time buyers will receive a €10,000 grant if their property costs under €500,000. This scheme will be backdated to the 1st of January of this year.

First-time and second-time buyers will continue to benefit from duty exemption until the end of 2023. First-time buyers are exempt from duty on the first €200,000 of the consideration, while second-time buyers receive a refund on duty paid on the first €86,000 of the value of the replacement property. The duty rate of €2 for every €100 or part thereof in case of transfers inter vivos of residential property in Gozo will also continue until the end of 2023.

A VAT refund of up to €54,000 on the first €300,000 worth of expenses incurred for restoration and improvement can be claimed by persons owning eligible properties. This scheme will be backdated to the 12th of October 2021.

Those renting industrial property to develop a business activity will continue to receive subsidy assistance, increasing from €25k to €50k per year over six years.

Persons who derive income from a private residential lease which is registered with the Housing Authority as a long lease, are eligible for a tax rebate against the tax chargeable on such rental income. In his budget speech, it was announced that benefit scheme will increase, and be capped at €500 for a one-bedroom apartment, €600 for a two-bedroom apartment and €700 for a three-bedroom apartment.

The deposit scheme issued by the Housing Authority way back in 2020 was created to assist people who did not have the necessary liquidity to issue 10% deposit on the purchase of the property. This deposit was broadened to properties valued up to €225,000 from €175,000.

Properties located in a UCA, which had their construction completed at least 20 years before the date of the transfer, or are vacant on the transfer date and have been so vacant for a period of 7 continuous years immediately preceding transfer date, will continue to benefit from an exemption of tax and duty on the first €750.000 of the higher of the value and consideration of the property. These schemes are applicable to transfers up to the end of 2024.

A number of incentives were also proposed to enhance the quality and the aesthetic of the buildings in Malta.

Tax refunds

Tax refund cheques will be paid to eligible individuals, ranging from €60 and €140.

Duty on transfers inter vivos of family businesses to descendants within the family will remain subject to a reduced rate of 1.5% of the actual value.

One-year extension of a temporary measure allowing entities with excess capital allowances resulting from pandemic-related losses to be surrendered to other group entities.

Authors and co-authors will be eligible for a 7.5% income tax rate on royalties from their literary works.

The Micro Invest scheme, encouraging undertakings to invest in their businesses, will be extended to social enterprises—which will see them eligible for a tax credit of up to €70,000 over three years.

A one-stop shop called “Start Up Malta” will be launched to help attract more start-ups to the country—and will grant entrepreneurs and organisations support and incentives to help them start their businesses in Malta.

ESG and Digitisation

In an era of widespread digitisation, a scheme called “Business Enhance” will grant a total of €40 million to SMEs around the country. Together with the EU-funded Digital Innovation Hub project, this scheme will help SMEs and start-ups switch to cloud computing and introduce the latest technology, such as AI, to their businesses.

Plus, businesses investing in digital projects will receive up to 50% of their investment back—with a cap set to €100,000.

To continue reducing their carbon footprint, enterprises in Gozo and start-ups will receive a tax credit of 20%.

A maximum tax credit of €40,000 will be given to companies investing in digital projects or projects that help reduce their energy and water consumption.

Electric car purchase incentives will increase to €12,000 from €11,000 for those scrapping their old car.

By 2024, the Government is set to install 1,200 additional electric vehicle charging stations.

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These are all the destinations you’ll need to pay extra to visit this year

More and more popular travel destinations are introducing tourist taxes to tackle problems caused by overtourism – here’s what you’ll have to pay

This year, international travel is forecast to bounce back to the highest levels since 2019 – and while that’s great news for the tourism industry in general, many cities, attractions and entire regions are suffering under the weight of overtourism .

The potential for damage to historic sites, unhinged tourist behaviour  and the simple issue of overcrowding are all common consequences of overtourism. That’s why a growing list of popular travel destinations have introduced a tourist tax, with the hopes of controlling visitor numbers and improving local infrastructure to better cater to higher visitor capacity. 

Many countries and cities introduced a tourist tax in 2023, and many more are due to launch theirs in 2024. Tourist taxes aren’t a new thing – you’ve probably paid one before, tied in with the cost of a plane ticket or the taxes you pay at a hotel. 

However, more destinations than ever before are creating this fee for tourists, and many places have increased the cost of existing ones. Here’s a full list of all the destinations charging a tourist tax in 2024, including all the recently introduced and upcoming tourist taxes you need to know about. 

Austria charges visitors a nightly accommodation tax which differs depending on province. In Vienna or Salzburg , you could pay 3.02 percent per person on top of the hotel bill. 

Belgium , like Austria, has a nightly fee. Some hotels include it in the rate of the room and add it separately to your bill, so read it carefully.

The rate in Brussels is charged per room, and varies depending on the size and rating of your hotel, but is usually around €7.50. Antwerp also charges per room. 

Bhutan has always been known for its steep tourist taxes and charges. In 2022, the Himalayan kingdom  tripled the amount it charged visitors in tax  to a minimum of  $200 per day , but that amount has since been lowered. In 2024, the daily fee for the majority of visitors is  $ 100,  and that is due to continue until August 31, 2027. 

Bulgaria applies a fee to overnight stays, but it reaches a maximum of only €1.50. 

Caribbean Islands

The following Caribbean Islands charge a tourist tax, ranging from between €13 to €45: Antigua and Barbuda, Aruba, the Bahamas, Barbados, Bermuda, Bonaire, the British Virgin Islands, the Cayman Islands, Dominica, the Dominican Republic , Grenada, Haiti, Jamaica, Montserrat, St. Kitts and Nevis, St. Lucia, St. Maarten, St. Vincent and the Grenadines, Trinidad and Tobago, and the US Virgin Islands. 

The tax tends to be tied into the cost of a hotel or a departure fee. 

Croatia only charges its visitors a fee of 10 kuna (€1.33) per night during peak season. 

Czechia (also known as Czech Republic)

Czechia only applies a fee to those travelling to Prague . It doesn’t apply to those under the age of 18, and is less than €1 per person, per night. 

France ’s ‘taxe de séjour’ varies depending on city, and tends to be added to your hotel bill. It varies from €0.20 to €4 per person, per night. 

Earlier this month, Paris announced it would be increasing its fee by up to 200 percent for those staying in hotels, Airbnbs, and campsites, but that it plans to put the funds towards improving the city’s services and infrastructure. 

READ MORE: The cost of visiting Paris will soar this summer – here’s why

Germany charges visitors a ‘culture tax’ (kulturförderabgabe) and a ‘bed tax’ (bettensteuer) in certain cities, including Frankfurt , Hamburg and Berlin , which tends to be around five percent of your hotel bill. 

Greece ’s tourist tax is based on numbers. Specifically, how many stars a hotel has, and the number of rooms you’re renting. The fee was introduced by the Greek Ministry of tourism to help pay off the country’s debt, and can be anything from €4 per room.

Hungary charges visitors four percent of the price of their room, but only in Budapest . 

Iceland is introducing a tourist tax to protect its ‘unspoilt nature’ this year, which will cost between  €4 to €7 per night. It comes after annual tourist numbers reached an estimated 2.3 million per year. 

In Indonesia , the only destination which charges a tourist tax is Bali , and the fee is set to increase this February  to $10 (£7.70, €8.90, IDR 150,000) – but is a one-time entry fee, not a nightly tax. It apparently goes towards protecting the island’s ‘environment and culture.’

Much like in France, Italy ’s tourist tax varies depending on your location. Rome ’s fee is usually between €3 to €7 per night, but some smaller Italian towns charge more. 

Venice finally announced in September that its tourist tax, a €5 (£4.30, $5.40) fee which will be applicable on various days during high season, will launch in 2024. It only applies to day-trippers rather than those staying overnight, though.

Japan has a departure tax of around 1,000 yen (€8). 

Malaysia has a flat-rate tax which it applies to each night you stay, of around €4 a night. 

New Zealand

New Zealand ’s tax comes in the from of an International Visitor Conservation and Tourism Levy of around €21 which much be paid upon arrival, but that does not apply to people from Australia. 

Netherlands

The Netherlands has both a land and water tax. Amsterdam is set to increase its fee  by 12.5 percent in 2024, making it the highest tourist tax in the European Union. 

Portugal has a low tourist tax of €2, which applies to all those over the age of 13. It’s only applicable on the first seven nights of your visit and applies in 13 Portuguese municipalities, including Faro, Lisbon and Porto.   

Olhão became the latest area to start charging the fee between April and October. Outside of this period, it gets reduced to €1 and is capped at five nights all year round. The money goes towards minimising the impact of tourism in the Algarve town. 

Slovenia also bases its tax on location and hotel rating. In larger cities and resorts, such as Ljubljana and Bled, the fee is higher, but still only around €3 per night. 

Spain 

Spain applies its Sustainable Tourism Tax to holiday accommodation in the Balearic Islands to each visitor over the age of sixteen. Tourists can be charged up to €4 per night during high season. 

Barcelona ’s city authorities announced they plan to increase the city’s tourist tax over the next two years – the fee is set to rise to €3.25 on April 1, 2024. The council said the money would go towards improving infrastructure and services. This is in addition to regional Catalan tax. 

Switzerland

Switzerland ’s tax varies depending on location, but the per person, per night cost is around €2.20. It tends to be specified as a separate amount on your accommodation bill. 

Thailand 

Thailand introduced a tourist tax to the price of flights in April 2022, in a similar effort to the Balinese aim of moving away from its rep as a ‘cheap’ holiday destination. The fee for all international visitors is 300 baht (£6.60, $9). 

The US has an ‘occupancy tax’ which applies across most of the country to travellers renting accommodation such as hotels, motels and inns. Houston is estimated to be the highest, where they charge you an extra 17 percent of your hotel bill. 

Hawaii  could be imposing a ‘green fee’ – initially set at $50 but since lowered to $25 – which would apply to every tourist over the age of 15. It still needs to be passed by lawmakers, but if approved, it wouldn’t be instated until 2025.

The European Union

Finally, the European Union is planning on introducing a tourist visa , due to start in 2024. The €7 application will have to be filled out by all non-Schengen visitors between the ages of 18 and 70, including Brits and Americans. 

READ MORE: Why sustainable tourism isn’t enough anymore

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Malta tax rates for individuals in 2023

Malta taxes individuals who are both domiciled and ordinarily resident in Malta on their worldwide income.

Any person who is ordinarily resident in Malta but not domiciled in Malta is taxable only on income arising in Malta and on any foreign income remitted to Malta. Such persons are not taxable in Malta on capital gains arising outside Malta and income arising outside Malta which is not received in Malta.

However, persons who are married to an individual ordinarily resident and domiciled in Malta are subject to a worldwide basis of taxation (and not on a source and remittance basis).

Individuals are subject to tax on income arising in a calendar year (i.e., the basis year), which is assessed to tax in the year following the year in which it arises (i.e., the year of assessment).

The parent rates can be claimed by individuals who maintain under their custody a child or pay maintenance in respect of their child, where:

-the child is less than 18 years of age (or between 18 and 23 years of age if attending full-time tertiary education at a university, college, or another educational establishment), and

-the child is not gainfully occupied, or, if gainfully employed, does not earn more than EUR 3,400 per annum.

 A reduced income tax rate of 7.5% applies in respect of income derived by registered professional football or water polo players, athletes, or licensed coaches and as of the year 2022 also to artists.

 The following table should be used by taxpayers residing in Malta for computing the amount of tax on their chargeable income in the respective basis year.

Tax Rates 2023

                  ​

Tax Rates for Non-Residents

A non-resident individual is taxed only on income and chargeable gains arising in Malta.

The following table should be used by taxpayers not residing in Malta for computing the amount of tax on their chargeable income in the respective basis year.

Why  GCS Malta ?

Our  Accounting team  at GCS Malta offers sound advice on a vast range of accounting services, including tax.  Get in touch  today with GCS Malta for more information.

Article by Braden Debono

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Malta Budget 2023

A summary with highlights of the key fiscal and economic points of the Malta Budget 2023

Malta Budget 2024

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Malta budget key highlights.

Welcome to the Malta Budget Highlights for 2023. This budget contains measures aimed at sustaining economic growth in a post pandemic environment against a volatile global economic and geopolitical backdrop. It also introduces various environmental and sustainability related measures.

COLA €9.90 and pensioners to receive an additional €2.60

Non-taxable pension income threshold to increase to €14,968

Mental health care beneficiaries to be credited with 2 years of Social Security Contributions

A €600m fund allocated to counteract rising energy and cereal prices

€10k grant for qualifying first time buyers

Income tax on royalty income for authors to decrease from 15% to 7.5%

Tax refunds of between €60 and €140 to be reissued

One-stop shop for start-ups to be launched in 2023 and incentives for digitisation projects

Extension of 1.5% reduced stamp duty rate on transfers of shares in family businesses

Implementation of masterplan to enhance the aviation sector

Extension of up to €12k grant for new electric vehicles

Increase to €300 on tax deduction to parents for children's sports, arts and cultural activities. €200 annual tax credit for parents of children with disability

Following robust economic growth in 2021, Government is projecting GDP to increase by 6.0% and 3.5% in real terms in 2022 and 2023 respectively.  Against this backdrop of significant economic growth, the debt-to-GDP ratio is expected to amount to 57% of GDP in 2022, increasing to 59.1% next year, as Government substantially increases  its energy support measures. Meanwhile, the annual inflation rate for 2022 is anticipated at 5.7%, after which it is expected to decrease to 3.7%, with energy price inflation remaining contained. Finally, for 2022, unemployment is set to remain low, projected at 3.1%. 

Explore further      See the latest Economic Outlook

Income & Other Taxes

The main income tax measures include a number of initiatives targeting pensioners, such as an adjustment to the income tax rates, to ensure that increased pensions continue to fall within the tax free bracket.  A reduction in income tax rates for authors and a tax credit for parents of children with disabilities will be introduced. There will also be an increase in the tax deduction for parents whose children attend certain extracurricular activities. Furthermore, another round of tax refunds, ranging between €60 and €140, will be paid to eligible individuals.

The MicroInvest scheme will be extended to social enterprises. 

The Minister also announced that the reduced stamp duty rate on certain transfers of family businesses and the intra-group transfer of capital allowances for certain companies will be extended further. Proposals will also be put forward for changes to the various residency programmes.

Learn more about Income & other taxes

Social Measures

The Budget caters for a number of initiatives aimed at improving the overall well being and standard of living of people with different social needs.  

The cost of living adjustment for 2023 amounts to €9.90 per week and that for pensioners will amount to €12.50 per week.  

Certain measures increase or improve pension benefits, whereas others are targeted at providing assistance to the elderly, the vulnerable, and those suffering from certain health (including mental health) issues/ chronic conditions.

Other social measures include an increase in the paternity leave, assistance for those who wish to purchase their own property, investment in public bodies (such as the police force and the civil protection), increase in certain social benefits, grants, allowances and tax credits for parents of children with disabilities and an increase in the children's allowance.  The Minister also announced an increased Government investment in the health sector in general.

Read more about social measures

Other Measures

The Government is committed to eroding bureaucracy and creating a more business friendly environment. It will also make more space available for industry, help the start-up scene (including with financial intervention) and assist all the key economic sectors that are, or have the potential to become, important to the economy.

Discover other measures

Sustainability and the Environment

The Minister announced a number of incentive schemes for businesses aimed at supporting digitalisation, energy and water consumption savings, and reduction of waste and excess raw materials. 

Schemes incentivising the purchase of electric vehicles and other means of clean transport and scrappage of old vehicles, both for business and private use, installation of PV panels for residential houses and renovations of private sector buildings will be extended.

The Government is also committing to material environmental projects including the coordination of green urban reclamation projects and increased investment in green urban areas, treatment of greywater discarded by businesses alongside the Maltese coast and waste reduction and conversion of organic waste into energy and agricultural compost.

Explore sustainability measures

LinkedIn Live Malta Budget 2023 

Watch the Malta Budget 2023 key highlights discussion which was held on LinkedIn Live on  Tuesday 25 October  at  12.30pm . David Ferry, Bernard Attard and Ian Abela analysed the Malta Budget 2023. Apart from highlighting its key takeaways, our experts offered insights about what this Budget will mean for the coming year and for the Maltese economy.

What will the main socio-economic impacts that will affect Maltese society in the coming year be? How will these measures affect you and/or your business?

Watch this LinkedIn Live session

Get in touch

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At the back, from left to right: Mirko Rapa ,  Neville Gatt ,  David Valenzia,   David Ferry  and    Steve Gingell

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Visit the  2022 Malta Budget page  or  request a copy  of any older edition of the Malta Budgets, published in previous years.

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• Leading inbound travel markets in Malta 2019-2023, by tourist expenditure

The international tourist expenditure in Malta rose significantly in 2023 over the previous year. Overall, travelers from the United Kingdom reported the highest inbound spending over the period considered. In 2023, the expenditure by British visitors in Malta amounted to roughly 541 million euros, increasing from around 418 million euros in 2022.

Total international tourist expenditure in Malta from 2019 to 2023, by country (in 1,000 euros)

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2019 to 2023

countries are ranked according to the highest expenditure in 2023

Tourists refer to visitors who stayed at least one night. Figures exclude overnight cruise passengers.

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• Number of inbound tourists in Malta 2001-2023
• Travel and tourism's total contribution to GDP in Malta 2019-2034

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• Number of hotel rooms in Malta 2013-2023

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Statistics on " Travel and tourism in Malta "

• Distribution of travel and tourism expenditure in Malta 2019-2023, by type
• Distribution of travel and tourism expenditure in Malta 2019-2023, by tourist type
• Travel and tourism revenue in Malta 2020-2029, by segment
• Travel and tourism's total contribution to employment in Malta 2019-2034
• Key data on travel agencies in Malta 2024
• Number of inbound tourists in Malta 2010-2023, by travel mode
• Number of inbound tourists in Malta 2019-2023, by age group
• Leading inbound travel markets in Malta 2019-2023, by number of nights
• Inbound tourist expenditure in Malta 2010-2023
• Inbound tourism spending as a share of total exports in Malta 2010-2022
• Leading inbound travel markets in Malta 2024, by Google travel demand growth
• Number of outbound tourists from Malta 2010-2023
• Number of nights spent by outbound tourists from Malta 2019-2023, by country
• Spending of outbound tourists from Malta 2010-2023
• Expenditure of outbound tourists from Malta 2019-2023, by destination
• Leading outbound travel markets in Malta 2024, by Google travel demand growth
• Number of domestic tourists in Malta 2016-2023
• Number of domestic tourists in Malta 2021-2023, by age
• Number of domestic tourists in Malta 2016-2023, by destination
• Domestic tourism spending in Malta 2016-2023
• Cruise passenger movements in Mediterranean ports 2019-2023, by country
• Number of cruise passengers arriving in Malta 2011-2023
• Number of cruise passengers arriving in Malta 2019-2023, by age
• Cruise calls at Mediterranean ports 2019-2023, by country
• Number of cruise liner calls in Malta 2008-2023
• Number of tourist accommodation establishments in Malta 2019-2023, by type
• Key data on hotels and holiday accommodation services in Malta 2024
• Number of hotels and similar accommodation in Malta 2013-2023
• Hotel bedroom occupancy rate in Malta 2013-2023

Other statistics that may interest you Travel and tourism in Malta

• Basic Statistic Travel and tourism's total contribution to GDP in Malta 2019-2034
• Basic Statistic Distribution of travel and tourism expenditure in Malta 2019-2023, by type
• Basic Statistic Distribution of travel and tourism expenditure in Malta 2019-2023, by tourist type
• Premium Statistic Travel and tourism revenue in Malta 2020-2029, by segment
• Basic Statistic Travel and tourism's total contribution to employment in Malta 2019-2034
• Basic Statistic Best-rated countries in the Gay Travel Index 2023
• Premium Statistic Key data on travel agencies in Malta 2024

Inbound tourism

• Premium Statistic Number of inbound tourists in Malta 2001-2023
• Premium Statistic Number of inbound tourists in Malta 2010-2023, by travel mode
• Premium Statistic Number of inbound tourists in Malta 2019-2023, by age group
• Premium Statistic Leading inbound travel markets in Malta 2019-2023, by number of nights
• Premium Statistic Inbound tourist expenditure in Malta 2010-2023
• Premium Statistic Leading inbound travel markets in Malta 2019-2023, by tourist expenditure
• Premium Statistic Inbound tourism spending as a share of total exports in Malta 2010-2022
• Premium Statistic Leading inbound travel markets in Malta 2024, by Google travel demand growth

Outbound tourism

• Premium Statistic Number of outbound tourists from Malta 2010-2023
• Premium Statistic Number of nights spent by outbound tourists from Malta 2019-2023, by country
• Premium Statistic Spending of outbound tourists from Malta 2010-2023
• Basic Statistic Expenditure of outbound tourists from Malta 2019-2023, by destination
• Premium Statistic Leading outbound travel markets in Malta 2024, by Google travel demand growth

Domestic tourism

• Premium Statistic Number of domestic tourists in Malta 2016-2023
• Premium Statistic Number of domestic tourists in Malta 2021-2023, by age
• Premium Statistic Number of domestic tourists in Malta 2016-2023, by destination
• Premium Statistic Domestic tourism spending in Malta 2016-2023

Cruise tourism

• Premium Statistic Cruise passenger movements in Mediterranean ports 2019-2023, by country
• Premium Statistic Number of cruise passengers arriving in Malta 2011-2023
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Tourist tax in Mallorca. 3, 4, 5-star hotel tourist tax in Majorca

• BY Simon Machniewski
• 2.14K Views

Tourist tax is a fee for staying in places with unique climatic characteristics. In fact, one might be tempted to say that it is a tax for the mere fact of being a tourist. But what one does not do for a few moments of pleasure… It is also worth remembering that the tourist tax applies to both trips with a travel agency and trips on your own.

Spis treści:

How much is the tourist tax in Mallorca?

Currently, from May 1 to October 31 there is a tax of the following amount per day:

Note: Tourist tax also applies to tourist apartments, vacation homes, campgrounds and even hostels.

Note: from the 9th day of stay, the tax is reduced by 50%.

How much is the tourist tax in Mallorca in winter?

Less will be paid by those who will rest on the island from November 1 to April 30. Winter rates are 75% lower.

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• Simon Machniewski

About Author

Traveler and owner of a small marketing agency.

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