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Malta BudgetGuide

Budget Explorer

All tracked Budget records

Benefits, continuing schemes, capital projects, forecasts and policy directions are distinguished. Chapter 6 is extracted; the full 2026 continuing-scheme baseline and other chapter-level reconciliation remain incomplete.

95 measures

AllFamilies & childrenPensionersCarers & disabilityEmployeesEmployersCompanies & SMEsTCNs & foreign residentsTourism & hospitalityVisitorsResidentsStudentsEconomy
Budget 2027AnnouncedBudget measure

Cost of living adjustment (COLA) 2027

The 2027 cost of living adjustment is announced at €6.41 per week, up from €4.66 per week in 2026.

€6.41 per week

Speech printed p. 16 · PDF p. 20

Budget 2027AnnouncedBudget measure

Minimum wage increase 2027

The national minimum wage rises by €10.41 per week in 2027. This figure already includes the €6.41 COLA.

€10.41 per week (including COLA)

Speech printed p. 18 · PDF p. 22

Budget 2027AnnouncedBudget measure

Pension increase 2027

Specified pension categories rise by €10 per week in 2027, a figure that includes COLA.

€10 per week (including COLA)

Speech printed p. 19 · PDF p. 23

Budget 2027AnnouncedBudget measure

Carer at Home grant 2027

The Carer at Home grant is announced at €9,800 per year for 2027, up from €9,000 per year in 2026.

€9,800 per year

Speech printed p. 23 · PDF p. 27

Budget 2027Rules pendingBudget measure

Additional COLA support payments 2027

The additional COLA mechanism runs again, paying €200 to €1,500 a year depending on disposable income and household size. Over 100,000 households are expected to benefit.

€200 to €1,500 per year

Speech printed p. 22 · PDF p. 26

Budget 2027AnnouncedBudget measure

Post-secondary child payment 2027

About 14,000 families receive €500 per child in post-secondary education in the first half of 2027.

€500 per eligible child

Speech printed p. 22 · PDF p. 26

Budget 2027AnnouncedBudget measure

Family tax computations 2027

Zero-tax bands for married and parent computations with children widen in 2027, as scheduled in the 2026 Budget.

Married, 1 child: zero tax to €20,000. Married, 2+ children: €30,000. Parent, 1 child: €16,000. Parent, 2+ children: €24,000.

Speech printed p. 36 · PDF p. 40

Budget 2027Rules pendingBudget measure

Pension income tax threshold 2027

A pension-income tax threshold of €37,624 per year is announced in the specific pension context set out in the speech.

€37,624 per year

Speech printed p. 21 · PDF p. 25

Budget 2027AnnouncedBudget measure

Super Bonus 2027

A Super Bonus based on 2025 qualifying income is announced, with a maximum payment of €1,000.

Up to €1,000

Speech printed p. 41 · PDF p. 45

Budget 2027AnnouncedBudget measure

Accommodation eco-contribution 2027

From 1 January 2027 the eco-contribution is €8 per night (max €64) in collective accommodation and €10 per night (max €80) in short-let apartments, per eligible guest over 18.

€8/night (cap €64) collective; €10/night (cap €80) short-let

Speech printed p. 26 · PDF p. 30

Budget 2027AnnouncedBudget measure

Cruise visitor charge 2027

Cruise visitors who disembark and re-embark in Malta pay a €10 charge. Passengers who begin their cruise in Malta are excluded.

€10 per visitor

Speech printed p. 26 · PDF p. 30

Budget 2027Rules pendingBudget measure

Comino tourist contribution 2027

A €5 contribution for Comino visitors is announced, collected through its visitor booking system.

€5 per visitor

Speech printed p. 28 · PDF p. 32

Budget 2027AnnouncedBudget measure

Non-EU work permit fees 2027

The new non-EU work permit application fee rises from €600 to €800, and a new €400 annual infrastructure contribution applies to new applications and renewals, with an under-18 exemption.

€800 application; €400 annual contribution

Speech printed p. 29 · PDF p. 33

Budget 2027AnnouncedBudget measure

Free public transport eligibility 2027

From 2027 free public transport is restricted to Maltese and Gozitan residents, resident EU nationals and long-term residents.

Speech printed p. 30 · PDF p. 34

Budget 2027Rules pendingProposed reform

Small company 25% tax on retained profit

A 25% tax rate on retained or reinvested profit is announced for qualifying companies with turnover not above €1 million, compared with 35% on distributed profit.

25% on retained profit

Proposed rules; implementation not confirmed.

Speech printed p. 34 · PDF p. 38

Budget 2027AnnouncedForecast / target

Economic forecast 2027

The Budget projects 2027 real GDP growth of 3.8%, unemployment of 3.2% and inflation of 2.7%.

GDP 3.8%; unemployment 3.2%; inflation 2.7%

Forecast or target—not a guaranteed outcome.

Speech printed p. 14 · PDF p. 18

Budget 2027Rules pendingBudget measure

Transfer of pension contributions between spouses

From 2027 a spouse with a pension can transfer contributions to a spouse without one, so more married women qualify for a pension.

Speech printed p. 19 · PDF p. 23

Budget 2027AnnouncedBudget measure

Full two-thirds pension for widows

Over 7,000 widows receive a further increase so all widows get the full two-thirds pension of their late spouse.

Speech printed p. 20 · PDF p. 24

Budget 2027AnnouncedBudget measure

Flat cost of living bonus for pensioners

Every pensioner in 2027 receives the same cost of living bonus of €21.53 a week, whatever their retirement year.

€21.53 per week

Speech printed p. 20 · PDF p. 24

Budget 2027AnnouncedBudget measure

Service pension disregard

The part of a service pension ignored for social security pension purposes rises by €300 a year instead of €200.

+€300 per year

Speech printed p. 21 · PDF p. 25

Budget 2027AnnouncedBudget measure

Disability benefit retained on pension

People with a disability on a contributory pension keep 20% of their previous disability benefit, up from 10%.

20%

Speech printed p. 21 · PDF p. 25

Budget 2027AnnouncedBudget measure

Bonus for people without enough contributions

People, mainly married women, who do not qualify for a pension see their bonus rise by €333.32 a year, to between €933 and €1,383.

€933 to €1,383 per year

Speech printed p. 22 · PDF p. 26

Budget 2027AnnouncedBudget measure

Adoption expense refund

The refund for families adopting from abroad rises by €1,000 to €13,000.

€13,000

Speech printed p. 23 · PDF p. 27

Budget 2027AnnouncedBudget measure

Foster parent leave

Working people who start fostering get 10 extra working days of leave, paid for by the government.

10 working days

Speech printed p. 23 · PDF p. 27

Budget 2027AnnouncedBudget measure

Supplementary Allowance for Orphans

The allowance extends from age 21 to 25 for orphans in tertiary education, at €170 a week.

€170 per week

Speech printed p. 24 · PDF p. 28

Budget 2027Rules pendingBudget measure

Therapy costs for children with disability

The government will help with all costs of required therapies for children with disability under 18.

Speech printed p. 24 · PDF p. 28

Budget 2027AnnouncedBudget measure

Social security contribution credits

Up to two years of contribution credits for employees off work due to mental health problems or domestic violence.

Up to 2 years

Speech printed p. 24 · PDF p. 28

Budget 2027AnnouncedBudget measure

Closure of past-anomaly compensation schemes

Four compensation schemes for former Drydocks, Shipbuilding, Gas Board, Telemalta and Rediffusion workers end in 2027.

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Non-EU driving licences

Holders of non-EU licences can drive for 12 months from entry; after that they need a Maltese or EU licence.

€83 per month fee

Speech printed p. 30 · PDF p. 34

Budget 2027AnnouncedBudget measure

Atypical work cheque eligibility

From 1 January 2027 the atypical work cheque is limited to Maltese and Gozitans, resident EU citizens and long-term residents.

Speech printed p. 31 · PDF p. 35

Budget 2027AnnouncedBudget measure

Free childcare eligibility

From 2027 new users of free childcare must be Maltese or Gozitan, resident EU citizens or long-term residents.

Speech printed p. 31 · PDF p. 35

Budget 2027AnnouncedBudget measure

Fast ferry fares for tourists

Tourist fast ferry fares rise by €3 a trip.

+€3 per trip

Speech printed p. 31 · PDF p. 35

Budget 2027AnnouncedBudget measure

Gozo Channel fares for non-residents

Non-resident adults pay €11 (was €4.65), children €7 (was €1.15) and a car with driver €22 (was €15.70).

Adult €11; child €7; car + driver €22

Speech printed p. 31 · PDF p. 35

Budget 2027AnnouncedBudget measure

Annual registration fees for pleasure craft

Additional annual registration fees from €300 to €2,600 apply to boats between 10 and 24 metres.

€300 to €2,600 per year

Speech printed p. 33 · PDF p. 37

Budget 2027Rules pendingProposed reform

Separate tax returns for married couples

A project starts to make individual tax returns the general rule for each spouse, with joint filing kept as an option.

Proposed rules; implementation not confirmed.

Speech printed p. 42 · PDF p. 46

Budget 2027Rules pendingProposed reform

Taxation of air space transfers

New rules require fuller disclosure of the total price in development deals involving the sale of air space.

Proposed rules; implementation not confirmed.

Speech printed p. 42 · PDF p. 46

Budget 2027Rules pendingProposed reform

VAT reverse charge in construction

For covered construction transactions the buying business, not the supplier, accounts for VAT.

Proposed rules; implementation not confirmed.

Speech printed p. 43 · PDF p. 47

Budget 2027AnnouncedBudget measure

Administrative penalties for missing VAT receipts

Penalties of €100, €200, €400 and then €500 apply for successive failures to issue correct invoices or receipts within 24 months.

€100 / €200 / €400 / €500

Speech printed p. 44 · PDF p. 48

Budget 2027Rules pendingProposed reform

Guidance on the VAT food exemption

Guidelines will clarify VAT on ready-to-eat food sold by supermarkets and convenience shops.

Proposed rules; implementation not confirmed.

Speech printed p. 45 · PDF p. 49

Budget 2027AnnouncedPolicy direction

Malta Enterprise digitalisation and automation support

Malta Enterprise will continue incentives for digitalisation, automation and higher-value investment, while attracting new niches.

Direction of policy; no individual entitlement implied.

Speech printed p. 55 · PDF p. 59

Budget 2027AnnouncedPolicy direction

Financial-services regulatory and administrative development

The regulator and MFSAC will continue developing the framework for family offices, crypto companies, fintech and aircraft leasing.

Direction of policy; no individual entitlement implied.

Speech printed p. 55 · PDF p. 59

Budget 2027AnnouncedForecast / target

Tourism visitor outlook stated in the 2027 speech

The speech expects the year's tourist arrivals to exceed 4.5 million.

More than 4.5 million tourists expected; speech-year outlook

Forecast or target—not a guaranteed outcome.

Speech printed p. 56 · PDF p. 60

Budget 2027AnnouncedPolicy direction

Airline incentive review for shoulder and winter months

Airline incentives will be reviewed to attract more visitors in shoulder and winter months and from higher-quality source markets.

Direction of policy; no individual entitlement implied.

Speech printed p. 56 · PDF p. 60

Budget 2027AnnouncedPolicy direction

KM Malta Airlines strategic-partner discussions

Discussions with airlines on a strategic partner for KM Malta Airlines are under way, with non-disclosure agreements signed.

Direction of policy; no individual entitlement implied.

Speech printed p. 56 · PDF p. 60

Budget 2027Rules pendingContinuing scheme

Renewal of existing schemes in 2027

The speech announces renewal of existing schemes, including housing, home buying and restoration, NGOs, sport, electric vehicles and renewable energy.

Renewal announcement; scheme-specific terms need verification.

Speech printed p. 56 · PDF p. 60

Budget 2027AnnouncedInvestment project

Mater Dei emergency department expansion

Work has started on expanding emergency treatment capacity from 35 to 70 spaces, with improved paediatric facilities and professional work and training spaces.

35 → 70 treatment spaces

Infrastructure / capacity—not a cash benefit.

Speech printed p. 57 · PDF p. 61

Budget 2027AnnouncedInvestment project

New 135-bed mental health unit at Mater Dei

A new mental health unit with 135 beds and a therapeutic garden is planned alongside the Mater Dei expansion.

135 planned beds

Infrastructure / capacity—not a cash benefit.

Speech printed p. 57 · PDF p. 61

Budget 2027AnnouncedInvestment project

New Mater Dei medical imaging building

Investment is announced in a new building for the Medical Imaging Department.

Infrastructure / capacity—not a cash benefit.

Speech printed p. 57 · PDF p. 61

Budget 2027AnnouncedInvestment project

Gozo General Hospital expansion

Plans include nine additional outpatient clinics, a minor-procedures room, expanded operating theatres and dedicated women's-health space.

9 additional outpatient clinics planned

Infrastructure / capacity—not a cash benefit.

Speech printed p. 57 · PDF p. 61

Budget 2027AnnouncedInvestment project

Completed electricity-network investment since 2023

The speech reports 208 completed substations, over 270 km of cables and completed distribution centres in Naxxar, Siġġiewi and Msida.

208 substations; 270+ km of cables; €9m Msida centre (historical)

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedInvestment project

Two new 33kV submarine cables between Malta and Gozo

Enemalta has launched the process for adding two 33kV electricity cables under the sea between Malta and Gozo.

2 submarine cables, 33kV

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedInvestment project

Enemalta 2027 distribution investment programme

Around €75 million is announced for electricity-distribution investment in 2027.

Approximately €75 million in 2027

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedInvestment project

Second Sicily interconnector

The second interconnector with Sicily is expected to double Malta's interconnection capacity.

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedInvestment project

Technical studies for a third interconnector

Technical studies are under way for a third interconnector.

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedInvestment project

Study for a new 132kV Malta–Gozo connection

Technical studies cover a new 132kV connection between Malta and Gozo.

132kV proposed connection

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedInvestment project

First offshore wind farm feasibility studies

Studies continue for a first offshore wind farm with envisaged capacity of 300 MW.

300 MW envisaged capacity

Infrastructure / capacity—not a cash benefit.

Speech printed p. 58 · PDF p. 62

Budget 2027AnnouncedPolicy direction

Large-scale and domestic battery-storage direction

The government plans further investment in large-scale batteries and more opportunities for domestic batteries.

Direction of policy; no individual entitlement implied.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedForecast / target

Renewable-energy share target for 2030

The speech states a target of 25.0% of energy from renewable sources by 2030, against a reported 18.8% share in 2025.

25.0% target by 2030

Forecast or target—not a guaranteed outcome.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedInvestment project

Msida Creek infrastructure project

The Msida Creek project is among the major infrastructure projects continuing in 2027.

Infrastructure / capacity—not a cash benefit.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedInvestment project

Pinto 4/5 and Lascaris extensions

Extensions at Pinto 4 and 5 and Lascaris are named among infrastructure projects continuing in 2027.

Infrastructure / capacity—not a cash benefit.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedInvestment project

Grand Harbour south and Lascaris shore supply

Shore supply in the southern Grand Harbour and Lascaris is planned for completion by the end of 2028.

Planned completion by end 2028

Infrastructure / capacity—not a cash benefit.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedInvestment project

Birżebbuġa slipway and berm

Work continues on the Birżebbuġa boat slipway and berm project.

Infrastructure / capacity—not a cash benefit.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedPolicy direction

Education facilities, equipment and teaching investment

Investment will continue in educational equipment, spaces and human resources, with different learning approaches intended to reach every student.

Direction of policy; no individual entitlement implied.

Speech printed p. 59 · PDF p. 63

Budget 2027Rules pendingBudget measure

Ten paid sports-leave days for elite championship participation

Elite athletes representing Malta in European or world championships will receive ten paid sports-leave days, also covering accompanying technical and medical team members.

10 paid days

Speech printed p. 60 · PDF p. 64

Budget 2027AnnouncedPolicy direction

Continuing cultural heritage investment

The government will continue cultural-heritage protection and allocate more resources to the cultural sector.

Direction of policy; no individual entitlement implied.

Speech printed p. 60 · PDF p. 64

Budget 2027AnnouncedPolicy direction

Landscape and recreation-space maintenance and renewal

More recurrent and capital funding is directed towards Maltese landscapes, maintaining existing recreation areas and renewing neglected spaces.

Direction of policy; no individual entitlement implied.

Speech printed p. 60 · PDF p. 64

Budget 2027AnnouncedPolicy direction

Agriculture, fisheries, livestock and food-supply assistance

Financial and technical assistance will continue for farmers, fishers, livestock producers and people involved in food supply.

Direction of policy; no individual entitlement implied.

Speech printed p. 60 · PDF p. 64

Budget 2027AnnouncedPolicy direction

Continuing electricity, gas and fuel price stability

Government commits to maintaining stable energy and fuel prices through subsidies, with around €400 million of support described for 2027.

Approximately €400m of related 2027 support

Direction of policy; no individual entitlement implied.

Speech printed p. 5 · PDF p. 9

Budget 2027AnnouncedForecast / target

Hypothetical energy-subsidy removal stress test

The speech reports a simulation of removing energy subsidies, not an announced policy or expected outcome.

Hypothetical scenario—not a prediction

Forecast or target—not a guaranteed outcome.

Speech printed p. 16 · PDF p. 20

Budget 2027AnnouncedForecast / target

Illustrative household fuel and electricity comparison

The speech gives illustrative unsubsidised diesel and electricity costs; these are not individual benefit entitlements.

Illustrative comparison only

Forecast or target—not a guaranteed outcome.

Speech printed p. 15 · PDF p. 19

Budget 2027AnnouncedPolicy direction

Deficit and debt strategy

The speech commits to keeping the general-government deficit below 3% of GDP and reducing the debt burden over the legislature.

Deficit below 3% of GDP: stated policy

Direction of policy; no individual entitlement implied.

Speech printed p. 47 · PDF p. 51

Budget 2027AnnouncedContinuing scheme

Youth-Led Start-Up Support Scheme context

The fiscal chapter refers to the Youth-Led Start-Up Support Scheme launched during the speech year.

Renewal announcement; scheme-specific terms need verification.

Speech printed p. 34 · PDF p. 38

Budget 2027AnnouncedBudget measure

Increased Severe Disability Assistance

Increased Severe Disability Assistance rises by €9.37 per week in 2027 for existing qualifying beneficiaries.

+€9.37 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Severe Disability Assistance increase

Severe Disability Assistance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Disability Assistance increase

Disability Assistance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Assistance for people with visual impairment

Assistance for people with visual impairment rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Disability Benefit increase

Disability Benefit rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Increased Carer Allowance increase

Increased Carer Allowance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Carer Allowance increase

Carer Allowance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Social Assistance increase

Social Assistance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedPolicy direction

No increase in the VAT rate

No increase in the VAT rate is stated as a policy commitment, not a new individual cash benefit.

Direction of policy; no individual entitlement implied.

Speech printed p. 7 · PDF p. 11

Budget 2027AnnouncedPolicy direction

No increase in social-security contributions

No increase in social-security contributions is stated as a policy commitment, not a new individual cash benefit.

Direction of policy; no individual entitlement implied.

Speech printed p. 7 · PDF p. 11

Budget 2027AnnouncedPolicy direction

No increase in income-tax rates

No increase in income-tax rates is stated as a policy commitment, not a new individual cash benefit.

Direction of policy; no individual entitlement implied.

Speech printed p. 7 · PDF p. 11