ECO Contribution on Accommodation

The main aim of the introduction of the Environmental Contribution is to improve the quality along the tourism value chain. All revenue generated from this initiative which started as from June 2016, will be directed solely to upgrade and embellish the local infrastructure in touristic areas around Malta and Gozo.

Basis of charge

The contribution is payable by all tourists who are 18 years or older irrespective of nationality including locals. The liable contribution amount is that of EUR 0.50 per person for each night spent on the Maltese Islands at any accommodation.

The contribution is capped at a maximum of EUR 5 for each continuous stay. This applies also to twin-centre stays both in Malta and Gozo.

The contribution shall be charged separately on a separate invoice and must not be included in the room rate charged. The reason being is that this charge shall not be subject to commissions, tour operator margins or VAT.


Any person or entity that provides tourist accommodation on a commercial basis is obliged to collect the contribution and pass it to the Government. All accommodation service providers are expected to maintain information on the number of guests per room for each stay including the ages of their guests. This information would then be necessary in order to work out the yearly charge and might be necessary for audit trail purposes.

Taxpayers who are registered with the Malta Tourism Authority (MTA) will be receiving a tax return in order to declare their ECO contribution for the previous year. Payment due is expected to be paid online and information can be found on the Commissioner for Revenue website or received with the tax return in question.

Payment shall be effected through Internet banking or through the Government Payment Gateway. The tax payer will be provided with an on-line unique payment reference for each return to be paid via Internet Banking.

It is important to note that taxpayers who have an MTA license but do not have a VAT number, need to apply for a VAT number and the application process can also be done online.

Submission of the Eco Contribution return shall be made online by accessing the e-id portal through the Commissioner for Revenue website and register fir the online submission service through the portal.

Host Families

With respect to Host Families who delegate and forward their obligations to the Language School they are in contract with, do not need to register for a VAT Number. The VAT department will liaise with the language schools for the collection of the information of the host families in contract with them and all information required will be collected from the language schools directly. In such a case, the ECO Contribution Return and the collection of the ECO Contribution will be managed by their respective Language School and they are not liable to prepare any documentation in this respect.

Conversely, host families who operate independently, need to register for both a VAT number and fill in the ECO Contribution tax return including the payment of the respective amount owed to the department.


In the case of Operators acting as middle man for the license holders, an agreement with the details of the operator and the license holder shall be submitted to the Malta Tourism Authority online. It would then be the liability of the operator to file the ECO Return on Accommodation on behalf of the license holder.

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