Malta’s short-term rental market entered a new regulatory era in May 2026. Legal Notice 92 of 2026 — the most comprehensive overhaul of short-let rules in the country’s history — introduced mandatory platform verification, stricter penalty enforcement, and new operator obligations that affect every property owner renting on Airbnb, Booking.com, or any other platform.

What Is Legal Notice 92 of 2026?

Published by the Maltese Government in May 2026, Legal Notice 92 introduced a package of regulatory changes targeting the short-term rental sector. The core changes are:

• Platform verification mandate: Booking platforms including Airbnb and Booking.com are legally required to verify the MTA licence number for every Malta listing before it can remain active.
• Mandatory data sharing: Platforms must share monthly activity data — nights booked, revenue generated, property details — with Maltese authorities.
• 3-year disqualification: Operating without a valid MTA licence can result in a 3-year ban from obtaining one, in addition to financial penalties.
• Stricter on-property signage enforcement: Physical notice displaying the MTA licence number and a 24/7 emergency contact is now actively enforced.

Who Is Affected?

Every property owner in Malta renting accommodation to tourists is subject to MTA licensing requirements. This includes:

• Apartments, studios, and townhouses listed on Airbnb or Booking.com
• Gozo farmhouses and villas
• Properties rented directly to tourists without a platform
• Properties managed by a third-party company

There are no exemptions based on the number of nights rented per year, property size, or whether the owner occupies the property part-time.

What Changed Under Legal Notice 92?

The MTA Holiday Furnished Premises Licence has been required since the introduction of short-let regulations. What Legal Notice 92 changed is enforcement:

• Previously, platforms were not required to verify licence numbers — an unlicensed property could remain listed.
• From May 2026, platforms must actively verify licence numbers and can delist properties that fail to provide one.
• The penalty for operating without a licence escalated from financial fines to a 3-year disqualification from obtaining a licence.

A 3-year disqualification is effectively a death sentence for a short-let income strategy. Your property cannot legally generate tourist rental income for three years, and any income earned during that period remains at legal risk.

What You Must Do Immediately

If your property is currently listed on Airbnb or Booking.com, you must:

1. Add your MTA licence number to your listing. On Airbnb, this is in Listing Settings under Regulations. On Booking.com, it is in Property Policies.
2. Ensure your licence is current and not expired. Licences require periodic renewal — check your MTA correspondence for renewal dates.
3. Display the licence number at the property on a visible physical notice, along with a 24/7 emergency contact number.

If you do not yet have an MTA licence, you must suspend bookings until the licence is obtained. Continuing to accept bookings without a licence now carries significantly higher risk than before Legal Notice 92.

Eco-Tax: What Is Required

The Malta Eco-Contribution is a separate requirement from the MTA licence. Hosts must collect €0.50 per adult per night from guests and remit it to the Malta Tourism Authority. This applies to all nights booked regardless of the booking platform.

Failure to collect and remit Eco-Tax is a separate compliance violation. Eleva collects and remits Eco-Tax on behalf of all managed properties as part of the standard service.

Tax Obligations for Short-Let Income

Short-let income earned by individual property owners in Malta is subject to a 15% final withholding tax. This flat rate is applied to gross rental income before management fees. It is final — no additional income tax is due on this income if the withholding is applied correctly.

Companies and non-resident owners may be subject to different tax treatment. Consult a Malta-based tax adviser for your specific situation.

Condominium Rules

Legal Notice 92 reinforced the requirement for operators in blocks of flats or condominiums to notify the building administrator. Some condominium rules may restrict or prohibit short-let activity — owners must check their deed of acquisition and building regulations before listing.

How Eleva Ensures Full Compliance

Eleva manages regulatory compliance for all properties in its portfolio. This includes MTA licence application and renewal, licence number display on all platform listings, on-property notice installation, Eco-Tax collection and remittance, VAT and fiscal receipt compliance, and monitoring of regulatory changes as they are published.

No Eleva-managed property has faced a compliance action. All managed properties held valid MTA licences before the Legal Notice 92 enforcement deadline.

Frequently Asked Questions

What happens if Airbnb removes my listing for not having an MTA licence?

You would need to obtain the MTA licence before relisting. The timeline is 4–6 weeks assuming documents are in order. During this period, you cannot accept bookings on the platform. Eleva can manage the application process urgently for affected owners.

I have a property in Gozo — do the same rules apply?

Yes. Legal Notice 92 applies to all short-let properties across Malta and Gozo. The MTA licence fee for Gozo properties is €104 per unit versus €130 in Malta, but the requirements are identical.

Can I rent my property on a private website without an MTA licence?

No. The MTA licence requirement applies regardless of the booking method. Direct bookings, private websites, and social media lettings are all subject to the same licensing requirements.

What is the Eco-Tax and who pays it?

The Eco-Tax is €0.50 per adult per night, charged to the guest rather than the owner. It must be collected on every stay and remitted to the MTA. Eleva handles this automatically for all managed properties.