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Property

Malta — Property: Property Taxes

In Malta the seller pays a final withholding tax on the transfer value (8% generally, 5% on quick resales) and the buyer pays stamp duty.

VerifiedGovernment / official sourceMalta Tax and Customs Administration — Selling property and transfer taxesLast reviewed: 2026-10-23

Key facts

  • The seller pays capital transfer taxes on the transfer of any property located in Malta, while stamp duty is paid by the buyer.
  • The general rate is an 8% final withholding tax on the value of the property transferred since 1 January 2015.
  • For property not part of a project, the rate is 5% if transferred within five years of acquisition.
  • A 12% rate remains for property acquired before 1 January 2004 where a promise of sale was notified to the CfR before 17 November 2014.
  • A 2021-2024 exemption scheme for old vacant property has expired.

Steps

  1. Research Local Councils — Locate the local council (Kunsill Lokali) responsible for the area where the property is located and review their tax policies and rates.
  2. Consult with Experts — Consult with a local real estate agent, attorney, or accountant to ensure accurate and up-to-date information on property taxes in Malta.

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