Malta property sale tax (11 figures)
The Malta Property Transfer Tax and Duty carries 11 published figures read from 3 sources' own pages, from 0.75 to 20 percent, read 7 November 2026.
- 31 to 4
- 34 to 7
- 27 to 10
- 210 to 14
- 14 to 17
- 117 to 20
Bands
| Bucket | Value |
|---|---|
| 1 to 4 | 3 figures |
| 4 to 7 | 3 figures |
| 7 to 10 | 2 figures |
| 10 to 14 | 2 figures |
| 14 to 17 | 0 figures |
| 17 to 20 | 1 figure |
4 of the 19 named sources read in full publish a figure; 15 publish none, read 7 November 2026.
By situation
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| situationseller final withholding tax, standard rate | 8% | 8 to 8% | 1 |
| situationseller final withholding tax, transfer within five years | 5% | 5 to 5% | 1 |
| situationseller final withholding tax, acquired before 1 January 2004 | 10% | 10 to 10% | 1 |
| situationseller final withholding tax, pre-2004 with notice given | 12% | 12 to 12% | 1 |
| situationseller final tax, property inherited after 24 November 1992 | 12% | 12 to 12% | 1 |
| situationbuyer provisional duty at promise of sale | 1% | 1 to 1% | 1 |
| situationadditional duty on value added by the architect | 20% | 20 to 20% | 1 |
| situationinterest on an unpaid duty assessment, per 30 days | 0.75% | 0.75 to 0.75% | 1 |
| situationcausa mortis exemption per heir | 35,000EUR | 35,000 to 35,000EUR | 1 |
| situationinterest on a late causa mortis declaration | 4% | 4 to 4% | 1 |
| situationcausa mortis duty, basic rate | 5% | 5 to 5% | 1 |
| situationcausa mortis duty, heir sole residence | 3.5% | 3.5 to 3.5% | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| MTCA - Causa mortis FAQ | 35,000EUR | causa mortis exemption per heir | 2026-11-07 |
| MTCA - General information on duty | 20% | additional duty on value added by the architect | 2026-11-07 |
| MTCA - New property tax system, FAQ | 12% | seller final withholding tax, pre-2004 with notice given | 2026-11-07 |
| MTCA - New property tax system, FAQ | 12% | seller final tax, property inherited after 24 November 1992 | 2026-11-07 |
| MTCA - New property tax system, FAQ | 10% | seller final withholding tax, acquired before 1 January 2004 | 2026-11-07 |
| MTCA - New property tax system, FAQ | 8% | seller final withholding tax, standard rate | 2026-11-07 |
| MTCA - New property tax system, FAQ | 5% | seller final withholding tax, transfer within five years | 2026-11-07 |
| MTCA - Declaration causa mortis | 5% | causa mortis duty, basic rate | 2026-11-07 |
| MTCA - Declaration causa mortis | 4% | interest on a late causa mortis declaration | 2026-11-07 |
| MTCA - Declaration causa mortis | 3.5% | causa mortis duty, heir sole residence | 2026-11-07 |
| MTCA - General information on duty | 1% | buyer provisional duty at promise of sale | 2026-11-07 |
| MTCA - General information on duty | 0.75% | interest on an unpaid duty assessment, per 30 days | 2026-11-07 |
The sentence each figure was read from (12)
- MTCA - Causa mortis FAQ, read 2026-11-07:
That is, there is an exemption of the first €35,000 for a full share and the remaining is charged at 5% per each heir.
- MTCA - General information on duty, read 2026-11-07:
The duty is calculated on the value added by the architect at the applicable rate; the additional duty (penalty) is equivalent to 20% of the duty due.
- MTCA - New property tax system, FAQ, read 2026-11-07:
If such notice was given the property transferred in respect of which such notice was given shall be subject to 12% final withholding tax.
- MTCA - New property tax system, FAQ, read 2026-11-07:
If the property was inherited after the 24th November, 1992, the transferor can elect either to pay 12% final tax on the difference between the transfer value and the cost of acquisition (denunzja) or he can elect to pay final withholding tax (10%, 8% or 5%) depending on the year the property in question was acquired by inheritance.
- MTCA - New property tax system, FAQ, read 2026-11-07:
In the case of properties acquired before the 1st January 2004 in respect of which a notice of a promise of sale or transfer relating to that property had not been given to the CfR before the 17th November, 2014, the applicable final withholding tax rate shall be 10% of the value of the property transferred.
- MTCA - New property tax system, FAQ, read 2026-11-07:
What is the new rate of the final withholding tax on property and from when is it effective? With effect from 1st January, 2015 the current system consisting of both a 12% final withholding tax on the transfer value and 35% tax on the profit or gain will be replaced by one final withholding tax of 8% on the value of the property transferred.
- MTCA - New property tax system, FAQ, read 2026-11-07:
On a transfer of property not forming part of a project, the applicable final withholding tax rate shall be 5% on the value of the property transferred if the property is transferred before five years from the date of its acquisition.
- MTCA - Declaration causa mortis, read 2026-11-07:
The basic rate of duty is at 5% on the market value of the property as on date of death.
- MTCA - Declaration causa mortis, read 2026-11-07:
Failure to conclude the Causa Mortis declaration within one (1) year from the date of death will result in the incurring of interest on the amount of duty due at the rate of 4% per annum, and the delay may also disqualify the heirs from certain exemptions.
- MTCA - Declaration causa mortis, read 2026-11-07:
There is a reduced rate of 3.5% on the first €200,000 of the total value when inheriting a property which is already being used by an heir as one’s sole residence.
- MTCA - General information on duty, read 2026-11-07:
Once a promise of sale is signed, it is to be presented at the Property Tax Directorate within 21 days of the actual signing. At this stage a provisional duty of 1% is paid by the purchaser; i.e.
- MTCA - General information on duty, read 2026-11-07:
In addition, if the claim is not paid, the transferee shall be liable to pay interest at the rate of zero point seven five per cent (0.75%) for every thirty (30) days or part thereof, which interest shall start accruing after the expiration of three months from the date of notification of the original assessment.
Read in full, publishes no figure
15 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- MTCA - Selling property, read 2026-09-12: every candidate on the page was refused
- MTCA - Buying property, read 2026-09-12: every candidate on the page was refused
- MTCA - Tax guidelines on property transfers, read 2026-09-12: read in full and no accepted figure on the page
- MTCA - Inheritance, general information of duty, read 2026-09-12: every candidate on the page was refused
- MTCA - Inheritance, exemptions, read 2026-09-12: read in full and no accepted figure on the page
- MTCA - Inheritance tax, read 2026-09-12: read in full and no accepted figure on the page
- MTCA - FAQs, receiving of contracts, read 2026-09-12: read in full and no accepted figure on the page
- Duty on Documents and Transfers Act (Cap. 364), Laws of Malta, read 2026-11-07: read in full and no accepted figure on the page
- Income Tax Act (Cap. 123), Laws of Malta, read 2026-11-07: read in full and no accepted figure on the page
- Legal Notice 305 of 2025, read 2026-10-03: read in full and no accepted figure on the page
- servizz.gov.mt - Grant for first-time buyers, read 2026-11-07: every candidate on the page was refused
- Housing Authority - Grant on First Residence scheme, read 2026-10-10: read in full and no accepted figure on the page
- Housing Authority - First-Time Buyer scheme, read 2026-10-10: every candidate on the page was refused
- First Home (Housing Authority) - schemes and opportunities, read 2026-09-26: every candidate on the page was refused
- Housing Authority - schemes index, read 2026-10-10: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
4 of the 19 named sources that could be read published a usable figure; 15 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 11 figures, never sentences; 58 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per transfer situation per party, each rate and threshold quoted verbatim from the instrument or the authority's own page with its effective date: the seller's final withholding tax on the transfer value (the standard rate, the within-five-years rate, the pre-2004 rate, the restored-property and own-residence reliefs), the buyer's duty on documents and its reduced and exempt tranches (first-time buyer, second-time buyer, Gozo, urban conservation area, inherited residence), the provisional duty paid at promise of sale, and the causa mortis rates, exemptions and the interest that runs on a late declaration.
The figures nobody publishes are the EFFECTIVE total charge on one transfer with both sides added together at a given price - which is what the buyer is really asking - the schedule of who pays what at each price point, and changed-since: every budget moves one of these thresholds, and a scheme made permanent (L.N.
305 of 2025) reads identically to one merely extended unless the history is kept
58 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- MTCA - New property tax system, FAQ(the publisher's own terms; quoted for reporting and comment)
- MTCA - Selling property(the publisher's own terms; quoted for reporting and comment)
- MTCA - Buying property(the publisher's own terms; quoted for reporting and comment)
- MTCA - General information on duty(the publisher's own terms; quoted for reporting and comment)
- MTCA - Tax guidelines on property transfers(the publisher's own terms; quoted for reporting and comment)
- MTCA - Causa mortis FAQ(the publisher's own terms; quoted for reporting and comment)
- MTCA - Declaration causa mortis(the publisher's own terms; quoted for reporting and comment)
- MTCA - Inheritance, general information of duty(the publisher's own terms; quoted for reporting and comment)
- MTCA - Inheritance, exemptions(the publisher's own terms; quoted for reporting and comment)
- MTCA - Inheritance tax(the publisher's own terms; quoted for reporting and comment)
- MTCA - FAQs, receiving of contracts(the publisher's own terms; quoted for reporting and comment)
- Duty on Documents and Transfers Act (Cap. 364), Laws of Malta(the publisher's own terms; quoted for reporting and comment)
- Income Tax Act (Cap. 123), Laws of Malta(the publisher's own terms; quoted for reporting and comment)
- Legal Notice 305 of 2025(the publisher's own terms; quoted for reporting and comment)
- servizz.gov.mt - Grant for first-time buyers(the publisher's own terms; quoted for reporting and comment)
- Housing Authority - Grant on First Residence scheme(the publisher's own terms; quoted for reporting and comment)
- Housing Authority - First-Time Buyer scheme(the publisher's own terms; quoted for reporting and comment)
- First Home (Housing Authority) - schemes and opportunities(the publisher's own terms; quoted for reporting and comment)
- Housing Authority - schemes index(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Malta Property Transfer Tax and Duty carries 11 published figures read from 3 sources' own pages, from 0.75 to 20 percent, read 7 November 2026.
4 of the 19 named sources read in full publish a figure; 15 publish none, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation seller final withholding tax, standard rate: median 8 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation seller final withholding tax, transfer within five years: median 5 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation seller final withholding tax, acquired before 1 January 2004: median 10 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation seller final withholding tax, pre-2004 with notice given: median 12 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation seller final tax, property inherited after 24 November 1992: median 12 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation buyer provisional duty at promise of sale: median 1 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation additional duty on value added by the architect: median 20 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation interest on an unpaid duty assessment, per 30 days: median 0.75 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation causa mortis exemption per heir: median 35,000 EUR across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation interest on a late causa mortis declaration: median 4 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation causa mortis duty, basic rate: median 5 percent across 1 source, read 7 November 2026.
Malta Property Transfer Tax and Duty, situation causa mortis duty, heir sole residence: median 3.50 percent across 1 source, read 7 November 2026.
Cite as: "maltapropertytax.com Malta Property Transfer Tax and Duty", updated 2026-11-08, https://maltapropertytax.com/datasets/malta-property-transfer-tax-and-duty/.
Download the CSV (12 rows, computed 2026-11-08)
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Questions this data answers
What does a transfer of Maltese property cost in tax and duty - for the seller, the buyer and the heir - at every rate, threshold and scheme the law sets?
The Malta Property Transfer Tax and Duty carries 11 published figures read from 3 sources' own pages, from 0.75 to 20 percent, read 7 November 2026.
Where do the figures in the Malta Property Transfer Tax and Duty come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 19 named sources were read and 4 publish a figure; the 15 that publish none are recorded as not published, never estimated.