Rental income tax calculator Malta

Landlords in Malta can choose to pay a final tax of 15% on the gross rent they receive, instead of adding it to their other income.

Enter the rent and say whether it is monthly or yearly. You get the tax for the year and what is left.

How it's calculated

The tax is 15% of the gross rent, with no deduction for expenses.
If you let more than one property and choose this option, it applies to the total rent from all of them for that year.

Rent of €1,000 a month is €12,000 a year, so the tax is €1,800.

Is the tax final?

Yes. Rent taxed this way is kept apart from your other income, you do not declare it in your tax return and no refund or set-off is given.

What if I do not declare my rent?

If an enquiry finds rent that should have been declared, it is taxed at 35 cents on every euro, plus interest and additional tax.

Do I have to use the flat rate?

No. It is an option. Otherwise the rent is added to your income and taxed at your normal rates, with the deductions the law allows.

Gross rental income: All the rent received, before any expenses.
Tenement: The legal word for a property let out, such as a flat, house or shop.

Up-to-date official data

Data checked against the official source on 26 October 2026.

We check the official sources automatically, every day.