Malta Budget 2027 – Property Budget Briefing
by Mario Zahra on October 26, 2026
Executive summary:
- Eco Tax: Budget Day reports say the overnight eco-contribution will rise from 1 January 2027 to €10 per adult per night for short lets (maximum €80 per person), versus €8 for hotels and other collective accommodation (maximum €64 per person).
- Airspace and property transactions: New disclosure, valuation and verification controls have been announced for certain transfers, including developer or intermediary arrangements. Consultation and legislative detail are pending.
- Construction VAT: A new business-to-business VAT reverse charge mechanism has been announced, transferring the accounting obligation to qualifying customers rather than suppliers. Detailed scope and commencement remain to be published.
- Existing schemes — Continuation into 2027 has yet to be officially confirmed by the government.
| Scheme / topic | Existing published position |
| First-time buyer stamp duty | Exemption on the first €200,000 of the first qualifying residence purchase. |
| Housing Authority first-time buyer grant | €10,000 paid as €1,000 annually over 10 years. An expanded €20,000 benefit applies to qualifying applicants holding an eligible disability card. |
| UCA / qualifying vacant property tax relief | Relief on the first €750,000 for qualifying transfers. |
| UCA / vacant-property purchase grant | Up to €15,000 for eligible purchases in Malta or €40,000 in Gozo. |
| Restoration / finishing grant | Up to €54,000 (eligible 18% and/or 10% costs). |
| Second-time buyer duty refund | Refund of duty on first €86,000 of qualifying replacement home, within scheme rules. |
| Private rent / social housing | Housing Authority runs Housing Benefit, Nikru biex Nassistu, Equity Sharing and other schemes. |
