{ "name": "maltapropertytax.com Malta Property Holding and Rental Tax", "title": "Malta Property Holding and Rental Tax", "url": "https://maltapropertytax.com/datasets/malta-property-holding-and-rental-tax/", "csv": "https://maltapropertytax.com/datasets/malta-property-holding-and-rental-tax.csv", "markdown": "https://maltapropertytax.com/datasets/malta-property-holding-and-rental-tax/index.md", "computed_at": "2026-11-08", "license": "https://maltapropertytax.com/terms", "headline": "The Malta Property Holding and Rental Tax carries 2 published figures read from 2 sources' own pages, from 15 to 15 percent, read 7 November 2026.", "quotes": [ "The Malta Property Holding and Rental Tax carries 2 published figures read from 2 sources' own pages, from 15 to 15 percent, read 7 November 2026.", "2 of the 9 named sources read in full publish a figure; 7 publish none, read 7 November 2026.", "Malta Property Holding and Rental Tax, charge final tax on gross rental income (article 31D option): median 15 percent across 1 source, read 7 November 2026.", "Malta Property Holding and Rental Tax, charge ceiling on the registered private residential lease rebate: median 15 percent across 1 source, read 7 November 2026." ], "citation": "\"maltapropertytax.com Malta Property Holding and Rental Tax\", updated 2026-11-08, https://maltapropertytax.com/datasets/malta-property-holding-and-rental-tax/.", "changed_since": null, "national": { "unit": "%", "n": 2, "median": 15, "min": 15, "max": 15, "p25": null, "p75": null, "mean": 15, "units": { "%": 2 }, "published_sources": 2, "named_sources": 11, "read_sources": 9, "not_published": 7, "published_share": 0.222 }, "by_axis": { "charge": { "final tax on gross rental income (article 31D option)": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "ceiling on the registered private residential lease rebate": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } } } }, "rows": [ { "source": "MTCA - Rental income FAQ", "url": "https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/rental-income", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "charge": "final tax on gross rental income (article 31D option)" }, "retrieved_at": "2026-11-07", "quote": "The 15% flat rate is final and no set-off or refund shall apply. The 15% is to be paid on the gross rental income.", "source_class": "primary-government", "text_sha256": "e8fbdd843b80d810fac6b840d55ac45195da3845a226b816d32b25afacb41688" }, { "source": "MTCA - Tax rebate on private residential leases", "url": "https://mtca.gov.mt/news-results-page/2021/02/10/tax-rebate-on-private-residential-leases", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "charge": "ceiling on the registered private residential lease rebate" }, "retrieved_at": "2026-11-07", "quote": "In the event that a lease falls short of a full year, the rebate is reduced proportionate to the number of days for which the lease is carried out. The rebate for any year cannot exceed 15% of the rent derived for that same year.", "source_class": "primary-government", "text_sha256": "00f3c04063a9dd17b24ad5c5fa8dd8c440575aa0b897ddc89b3ea7645d69ef8e" } ], "not_published": [ { "source": "MTCA - Rental income taxed at 15%, article 31D of the Income Tax Act", "url": "https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/rental-income-taxed-at-15----article-31d-of-the-income-tax-act", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "MTCA - Tax on rental income (TA24)", "url": "https://mtca.gov.mt/personal-tax/individual/tax-on-rental-income-(ta24)", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - Tax rates (individual)", "url": "https://mtca.gov.mt/personal-tax/individual/tax-rates1", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA - Taxation for individuals", "url": "https://mtca.gov.mt/personal-tax/individual/taxationforindividuals", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Joint Office (Government of Malta) - ground rent FAQ", "url": "https://jointoffice.gov.mt/en/faqs/general-questions/", "retrieved_at": "2026-10-17", "reason": "every candidate on the page was refused" }, { "source": "Value Added Tax Act (Cap. 406), Laws of Malta", "url": "https://legislation.mt/eli/cap/406/eng", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Lands Authority", "url": "https://www.landsauthority.org.mt/", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/rental-income-taxed-at-15----article-31d-of-the-income-tax-act", "label": "MTCA - Rental income taxed at 15%, article 31D of the Income Tax Act", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/rental-income", "label": "MTCA - Rental income FAQ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/individual/tax-on-rental-income-(ta24)", "label": "MTCA - Tax on rental income (TA24)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/news-results-page/2021/02/10/tax-rebate-on-private-residential-leases", "label": "MTCA - Tax rebate on private residential leases", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/individual/tax-rates1", "label": "MTCA - Tax rates (individual)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/individual/taxationforindividuals", "label": "MTCA - Taxation for individuals", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://jointoffice.gov.mt/en/faqs/general-questions/", "label": "Joint Office (Government of Malta) - ground rent FAQ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/406/eng", "label": "Value Added Tax Act (Cap. 406), Laws of Malta", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.landsauthority.org.mt/", "label": "Lands Authority", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/docs/default-source/documents/manual-on-taxation-of-rental-incomee26fd6c3-a420-4cb8-b7c4-0b7e1137b7de.pdf", "label": "MTCA - Manual on the taxation of rental income (articles 31D and 31C)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/123/eng", "label": "legislation.mt", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 9 named sources that could be read published a usable figure; 7 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 28 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per recurring charge that can fall on a Maltese property, each quoted from the authority: the article 31D option (15% of the gross, final, no set-off or refund) beside the normal-rate alternative on the net, the registered-lease rebate, the ground rent a title of emphyteusis carries and how it is redeemed, and the VAT position on sale and letting. The row that matters most is the one that is EMPTY - there is no annual tax on ownership - and the derivation is the evidence for that absence: the count of recurring charges found across the whole Income Tax Act, Duty Act and VAT Act perimeter, and the authority's own words saying the legal system does not impose one. A negative published with its provenance is worth more than a rate, because every adviser's guide asserts it and none of them sources it", "embed": "

15 to 15 percent

2 published figures, Malta Property Holding and Rental Tax, across 2 sources, read 7 November 2026

Source: maltapropertytax.com Malta Property Holding and Rental Tax
" }