roi.mt

Methodology

Sources & methodology

Every tax band, mortgage rule, grant figure and tariff on roi.mt traces back to a primary source. This page lists them.

Maintained by Ian Grima Mahoney · Updated May 2026

We update these references whenever a Government Gazette notice, CBM directive, MTCA circular or REWS scheme rule changes. Values still being verified are flagged with a ⚠ in docs/constants.md and on each calculator page. If you spot a stale reference, email ian@roi.mt.

Tax & Social Security

MTCA — Malta Tax & Customs Administration

Used for: The operative 2026 income-tax band schedules (Single, Married, Parent Computation) including the Budget 2026 family-reform widened bands; TA24 (Article 31D) flat-rate rules; allowable deductions under progressive rental tax; SSC Class 1 and Class 2 contribution ceilings.

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CFR — Commissioner for Revenue Malta

Used for: Article 31D and Article 31E rental-income election rules; capital gains treatment on property transfers (primary residence exemption, 3-year rule); stamp duty schedules for first-time buyers, UCA properties and causa mortis transfers.

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KPMG Malta — Tax Alerts

Used for: Annual confirmation of stamp-duty scheme extensions (UCA/vacant, second-time buyer refund); cross-reference on TA24 filing deadlines and Housing Authority rebate conditions.

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PwC Tax Summaries — Malta

Used for: Stamp duty rate schedules (standard 5%, FTB, UCA/vacant 7+ years, Gozo rate history); progressive income tax bands; 20% maintenance allowance base confirmation under rental progressive tax; Investment Income Provisions 15% rate on ETF gains.

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Mortgage & Lending

CBM Directive No. 16 — Borrower-Based Measures

Used for: LTV ceilings (90% Category I primary residence, 75% Category II); DSTI ceiling of 40% calculated at stressed rate; +200 bps stress-test buffer; maximum maturity rules (40 years or retirement age for Cat I, 25 years for Cat II); bank speed-limit exemption quotas.

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HSBC Malta — Home Loans

Used for: Indicative variable rate (2.85% p.a., APRC 2.9%) and special fixed-period offer (1.50% fixed 36 months, then 2.75% variable, valid to 31 May 2026); Buy-to-Let rate (3.50% p.a.); LTV limits for resident vs non-resident borrowers.

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APS Bank — Home Loan Calculator

Used for: Representative rate (~3.5% p.a., APRC 3.56%); 40-year maximum term; bank processing fee (0.25% min €100). LTV limits not published — flagged as unverified in the mortgage calculator.

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Bank of Valletta — Interest Rates

Used for: Home-loan indicative rate cross-reference; public confirmation that BOV did not tighten home-loan features when HSBC adjusted its criteria in late 2024.

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MeDirect Malta — Home Loans

Used for: Presence in the bank comparison grid; rate not published on the website — contact required. ⚠ Rate shown in calculator is a working default pending direct verification.

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REWS Solar Grants & Energy

REWS Notice 597 of 2026 — Government Gazette No. 21,625 (17 April 2026)

Used for: All REWS 2026 grant caps: Option A PV grant (€1,200/kWp up to 10 kWp), Option B battery and inverter upgrade grants, Option C high-NZIA configurations; NZIA bonus (€1,000); verified grant figures are the authoritative reference for the Solar ROI calculator.

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REWS — Regulator for Energy and Water Services

Used for: Feed-in tariff rate for small systems (<40 kWp) confirmed maintained under Budget 2026; REWS scheme eligibility rules and application process cross-reference.

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ARMS — Automated Revenue Management Services

Used for: Residential electricity tariff schedule (⚠ working default €0.20/kWh — pending verification against current ARMS residential tariff bands); feed-in tariff export rate cross-reference.

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WSC — Water Services Corporation

Used for: Feed-in tariff rate cross-reference (⚠ working default €0.04/kWh — pending verification against current WSC/REWS published rate).

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Property & Stamp Duty

PwC Tax Summaries — Malta: Other Taxes (Stamp Duty)

Used for: Stamp duty rate tables: standard 5%, first-time buyer 0% on first €200k (permanent from Budget 2026), UCA/vacant 7+ years 0% on first €750k (to Dec 2026), causa mortis reduced-rate threshold (doubled to €400k in Budget 2026), Gozo rate reverting to standard 5% from Feb 2024.

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Frank Salt Real Estate — Market Reports

Used for: Area-level property price benchmarks and transaction-cost cross-reference (notarial fee typical range, agency commission convention) in the Cost of Buying Property guide.

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Budget 2026

2026 Budget Speech — Ministry of Finance Malta

Used for: Policy framing for the family tax reform (the "per parent" savings language, Parent Computation two-earner eligibility statement, €160m envelope); FTB scheme permanence; deposit-loan ceiling rise to €250k; equity-sharing age drop to 25; causa mortis threshold doubling; COLA €4.66/week; Investor Tax Credit raised to 60%/€65k; solar feed-in tariff maintenance confirmation.

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MTCA — NEW TAX RATES, 2026 (Budget Amendments)

Used for: Operative 2026 income-tax band schedules published by the Malta Tax & Customs Administration in January 2026 — the authoritative source for all payroll and self-assessment calculations; Married Computation (standard, +1 child, +2 or more children) and Parent Computation (standard, +1 child, +2 or more children) widened bands reproduced verbatim in the Malta Budget 2026 guide.

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Bloomberg Tax Daily — International (Malta)

Used for: Cross-reference on the legal notice amending stamp-duty exemption for first-time purchasers (FTB scheme permanence); secondary verification of MTCA band publication dates.

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Chetcuti Cauchi — Malta Budget 2026 Advisory Notes

Used for: Secondary cross-reference on stamp-duty changes in Budget 2026 (FTB permanence, causa mortis threshold, UCA extension); practitioner interpretation of eligibility conditions for the equity-sharing and deposit-loan schemes.

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