Existing rental tax option

Malta rental tax comparison

Optional 15% final tax on qualifying gross rents, compared with normal personal rates on net chargeable rental income. Not a total take-home or NI calculation.

Total qualifying gross rent for the year (€)

Allowable costs for the normal-rate scenario (€)

Cost deductibility must be confirmed separately. The 15% option does not deduct these costs from its tax base.

Other chargeable income (€)

Is the tenant a related party?

Tax year

Which best describes you?

This helps us choose the right income-tax rates. You can check or change the calculation before viewing your results.

Single (no qualifying children)

Using: Individual rates (eligibility subject to confirmation)

Why this applies

This is the schedule you selected, not an eligibility decision. Children generally qualify up to 18, or up to 23 in full-time education, subject to custody, maintenance and residence conditions. Married rates do not automatically combine two salaries. Non-resident and special regimes need a separate check.

Check full eligibility and MTCA sources

15% final tax on gross rents: Unavailable
Additional normal-rate income tax: €2,500.00

These are income-tax scenarios only. Neither amount confirms eligibility, allowable deductions, net rental yield or Class 2 NI liability.

2026 published tax rates.

Tax rates used: 2026 (published)

Rate provenance

Requested year: 2026; computation: single; regime: resident-individual. Eligibility remains subject to the qualifying rules.

MTCA: Tax rates for individuals 2026 · checked 2026-10-26

MTCA Article 31D rental-income FAQ · reviewed 2026-10-27. Existing guidance, not a new Budget 2027 benefit.

Conditions and related guidance

The option covers qualifying residential and commercial rents from unrelated parties. Choosing it applies to all qualifying rental income for the year. The final tax has no set-off or refund. Costs affect cash remaining but do not reduce its gross-rent tax base.

The normal-rate comparison is combined income tax minus tax on your other income alone. It assumes the supplied costs are allowable; losses, special regimes and companies' normal tax are not modelled.

Landlord guidance · Class 2 NI · Property & housing