Key facts
- Licensing authority
- Malta Tourism Authority
- Licence needed
- Before operating
- Unlicensed operators
- 3-year disqualification
- Maximum occupancy
- 2 per bedroom, 10 per unit
- Maximum booking
- 90 consecutive days
- 2026 regulations
- S.L. 409.24
Holiday lettings can be a rewarding use of a Maltese property — but only when they are licensed. The Malta Tourism Authority (MTA) licenses short-let accommodation under the category Short-Let Rented Accommodation, covering apartments, studios, villas, farmhouses, terraced houses and maisonettes. In 2026, new consolidated Tourism Accommodation Regulations (S.L. 409.24) strengthened the licensing requirements across all accommodation types.
Can your property be short-let?
Check three things before you apply:
- Ownership status — property bought under an AIP permit cannot be let. Special Designated Areas can.
- Planning — the property must have Planning Authority permission, and an architect must certify that it complies and is fit for habitation.
- Building rules — some condominiums and developments restrict holiday letting. Read the rules.
What the MTA asks for
| Document | Notes |
|---|---|
| Identity documents and police conduct certificate | For the applicant |
| Planning Authority permission and drawings | With the unit outlined |
| Architect’s certification | Planning compliance and fitness for habitation |
| Third-party liability insurance | Covering the property and common parts |
| Waste collection management plan | How guests’ waste will be handled |
| Company documents | Board resolution and memorandum for corporate applicants |
Operating conditions
- A notice outside the property showing the licence number and a 24/7 contact.
- Occupancy — no more than two persons per bedroom and ten per unit, unless the unit has independent access from a public road. Basements cannot be used as bedrooms.
- Length of stay — bookings are capped at 90 consecutive days, which separates short lets from residential leases.
Penalties
Operating without a licence carries a three-year disqualification. Enforcement against unlicensed listings was stepped up in 2025–26, so owners should expect platforms and inspectors to check licence numbers.
Tax
Income from short lets is taxable in Malta. Whether the 15% rental income option applies depends on how the property is run and what services you provide to guests — take advice on your set-up before you start.
Long let or short let?
Short lets can earn more per night, but with higher costs, more management and more regulation. A registered long let offers stable income, lower costs and, with the 15% option, a tax rebate on qualifying long leases. We help owners compare the two for their specific property.
