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As announced in the 2016 Budget, Government will be introducing an Environmental Contribution on stays at all types of accommodation that begin on or after June 1, 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.

Information about this initiative is highlighted below:


The contribution is payable by all tourists who are 18 years or older on the day of arrival.

It amounts to €0.50c per person for each night spent on the Maltese Islands at any type of accommodation including hotels, guesthouses, hostels, resorts, apartments, farmhouses, 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.



The collection of this contribution will start on the 1st June 2016. Stays that begin before this date do not apply, even if they finish after.

The contribution must be charged separately and will 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 Department of Inland Revenue as follows:

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

Accommodation providers will be refunded 15% of the total contribution for the period of 1st June till 31st October 2016.


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

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.

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 as the audit trail.


The periodic return will be calculated as follows:

A - Total number of guest nights occupied during the period
B - Total number of guest nights by under -18 years guests
C - Total number of adult guest nights above the 10 night threshold
D - Total chargeable guest nights (A-B-C)
E - Total contribution payable (D x 0.50c)



A ‘Notice to Guests’ has been drawn up in order to provide a summary of information about the Environmental Contribution. You may wish to print copies and place them in a prominent position e.g. Notice Boards, Lifts, Reception Desks, Welcome Packs, etc. 

This ‘Notice to Guests’ is also available in various languages including EnglishMalteseFrench
Italian, GermanCzech, Danish, Dutch, FinnishHungarianJapanese, Norwegian, PolishSpanish and Swedish can be downloaded from here.


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


Issued by the Commissioner for Revenue in his capacity as the competent authority in terms of the Eco Contribution Act (Cap 473) can be downloaded from here.


Appendix I - Sample Tax Return

Appendix II - Sample VAT Receipt

Appendix III - Declaration of Age of Guest

Appendix IV - Delegation of Obligations Agreement


Further information about the operational aspects of this initiative will be made available on the Ministry for Tourism website You may also wish to consult the Frequently Asked Questions (FAQs) found on the Ministry for Tourism website. 

Enquiries will be handled by the Ministry for Tourism on email
or telephone number 2291 5038.



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