Malta · Tax Decision
Should you elect TA24?
Malta landlords must choose every year: TA24 (15% flat on gross) or progressive tax with deductions. The wrong choice costs real money. Updated April 2026.
Maltese landlords have three choices for taxing rental income, and the right one depends on the property, the lease type, and your other earnings. The calculator compares TA24 (flat 15% on gross rent), Article 31E (5% for affordable-rent leases registered with the Housing Authority), and progressive income tax through the 2026 MTCA bands. It includes the Housing Authority rebate table for leases registered with DIER, so you can read the real net side-by-side rather than guessing which regime is cheapest. Budget 2026 left TA24 untouched, but the wider 2026 Budget changes may shift the progressive-tax comparison if you have dependent children.
Want the long version with worked examples? Read the guide: TA24 or progressive tax in Malta — which costs you less? →
Your comparison
Recommended
over the next year
15% flat
with deductions
5% flat
Not eligible — requires a 7+ year Housing Authority registered lease.
Show calculation breakdown
- Gross rental income
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- Filing status
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- Marginal tax rate
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- Taxable rental income (progressive)
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- Maintenance allowance (20%)
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- HA rebate
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- TA24 gross tax (before rebate)
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Important. The TA24 election has real legal and financial implications
and cannot be changed after the 30 April filing deadline for that tax year. This
calculator provides estimates for illustrative purposes only and does not
constitute tax advice. Rates, bands, and rebates are based on information current as of
April 2026 and may change.
Always consult a Malta-registered tax advisor before filing.
Known Malta tax firms: NM Group, Forvis Mazars, Equitas.
Verify all figures at cfr.gov.mt
and mtca.gov.mt.
roi.mt accepts no liability for decisions made based on these estimates.
Data current as of April 2026.