# Malta Property Tax

> Malta property tax when you sell or let: 8% final withholding tax on the transfer value, 5% within five years, 2% and exemption cases, and 15% on gross rent.

## Key facts

- Neither the Income Tax Act nor the Duty on Documents and Transfers Act imposes a recurring annual charge on owning Maltese property: the tax arises on transfer, as a final withholding tax under article 5A, and on rent received.
- The standard tax on selling Maltese property is 8% of the transfer value, charged on the price rather than the gain, and it is final: article 5A(9)(a) allows no deduction and article 5A(10)(a) allows no credit or refund.
- A seller who has owned and occupied a dwelling as their own residence for at least three consecutive years, and sells within twelve months of vacating it, is exempt from the transfer tax under article 5A(4)(c).
- Rental income from a tenement can be taxed at 15% of the gross under article 31D, but the option is final: no deduction, set-off or refund is available against it, and it applies to every tenement the person lets in that year.

## Key pages

- [Malta property tax: what do you pay to own or sell?](https://maltapropertytax.com/): the main tool, answer above the fold.
- [Malta property transfer tax: 8%, 5%, 2% and the exemptions](https://maltapropertytax.com/malta-property-transfer-tax/): The seller's final withholding tax under article 5A: 8% standard, 5% within five years, 2% and 7% and 10% cases, 12% on the gain for inherited property, and exemptions.
- [Malta rental income tax: the 15% option and the alternative](https://maltapropertytax.com/malta-rental-income-tax/): Rental income in Malta can be taxed at 15% of the gross under article 31D, final and without deductions, or at the normal rates on the net. How the choice works.
- [Selling inherited property in Malta: which rate applies to you](https://maltapropertytax.com/selling-inherited-property-malta/): Inherited Maltese property is taxed on sale at 12% of the gain, 7% of the price, or the ordinary rates, depending on the date of death and how the property came to you.
- [Taxes on Maltese property, by situation](https://maltapropertytax.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://maltapropertytax.com/llms-full.txt)

## Data

- Taxes on Maltese property, by situation. Methodology: Taken from the Income Tax Act (Cap. 123) as consolidated on 10 March 2026: article 5A for the tax on transfers, article 31C for restored property and article 31D for the letting option. The buyer's duty row comes from the Duty on Documents and Transfers Act (Cap. 364). No row appears for an annual ownership charge because neither of those Acts imposes one: that absence is the answer, not an omission. Every rate here is conditional on facts recorded in the deed and, in several cases, on an election made to the Commissioner, so treat the table as a map of the regime rather than an assessment.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Income Tax Act, Chapter 123 of the Laws of Malta, articles 5A, 31C and 31D: https://legislation.mt/eli/cap/123/eng
- Source: Income Tax Management Act, Chapter 372 of the Laws of Malta, article 43: https://legislation.mt/eli/cap/372/eng
- Source: Duty on Documents and Transfers Act, Chapter 364 of the Laws of Malta: https://legislation.mt/eli/cap/364/eng
- Source: Value Added Tax Act, Chapter 406 of the Laws of Malta, Fifth Schedule: https://legislation.mt/eli/cap/406/eng

## Citation

Cite as: "Taxes on Maltese property, by situation", Malta Property Tax, https://maltapropertytax.com/ (updated 2026-08-15).

## About

- Malta Property Tax is a free introduction service: if you send an enquiry, we pass your details to at most three notaries holding a Maltese notarial warrant, who contact you directly. No notary pays us for an introduction; you pay nothing and are under no obligation. We are not tax advisers or notaries and nothing here is tax or legal advice. Rates are taken from the Income Tax Act as published on legislation.mt at the updated date above, and every one of them is conditional on facts recorded in a deed or on an election made to the Commissioner. We are not affiliated with the Malta Tax and Customs Administration or any Maltese authority.
- Operated by maltapropertytax.com. Contact: enquiries@maltapropertytax.com