Environmental Contribution
Accommodation providers must collect and report the Environmental Contribution separately. Returns are submitted quarterly, with records required for audit purposes. Guidelines, legislation and guest notices support compliance with the regulations.
Important Notice Regarding 2026 Changes
Please be informed that until the 31st of December 2025, the Environmental Contribution to be paid is €0.50 per person for each night spent as listed below.
Updates regarding changes to this amount shall be given in the coming weeks on our website.
Environmental Contribution
An environmental contribution is levied on stays at all types of accommodation in Malta and Gozo.
The main objective of this initiative is to enhance quality across the tourism value chain.
All revenue generated is dedicated exclusively to upgrading and embellishing local infrastructure in touristic areas throughout the Maltese Islands.
Basis of charge Applicable Until 31st December 2025
The contribution applies to all tourists aged 18 and over, regardless of nationality, including Maltese residents.
It amounts to €0.50 per person for each night spent in the Maltese Islands at any type of accommodation – such as hotels, guesthouses, hostels, resorts, apartments, farmhouses, villas, timeshares and host families.
The contribution is capped at a maximum of €5 per continuous stay, including combined stays in Malta and Gozo.
Calculation
Calculation of the Periodic Return:
A = Total number of guest nights during the period
B = Number of guest nights occupied by guests under 18 years of age
C = Number of guest nights exceeding the 10-night cap per guest aged 18 or over
D = Chargeable guest nights (A − B − C)
E = Total contribution payable (D × €0.50)
Mechanism
The Environmental Contribution must be charged separately from the accommodation rate and shown on a distinct invoice. This ensures transparency and traceability, while avoiding the contribution being subject to commissions, tour operator margins or VAT.
The contribution is administered by the Commissioner for Revenue, and returns must be submitted quarterly. Accommodation providers are required to report the number of chargeable guest nights and calculate the total contribution accordingly.
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 2016Â – Eco-Contribution Act (Amendment to the Third Schedule) Regulations, 2016
More information
Further information, including the Frequently Asked Questions (FAQs) and the Guidelines issued by the Commissioner for Revenue is available online.
Further enquiries will be handled by the Malta Tourism Authority on telephone number 2291 5000 or email info@visitmalta.com