Importing a Vehicle to Malta 2026 — The Complete Guide
Everything you actually need to know: the SOPV-02 (Malta's vehicle registration tax framework) formula, the customs and VAT chain on CIF (Cost + Insurance + Freight) value, EV incentives, the vintage pathway through Transport Malta's Vintage Vehicle Classification Committee, the Transfer of Residence (TORE) exemption, and the expensive 30-day deadline most people miss.
Quick answer (TL;DR)
- EU used car: registration tax only (typically €1,500–€5,000) plus ~€85 in fixed fees (€15 registration + €70 plates), and a roadworthiness test (max €30.27) if one is needed.
- Non-EU used car (incl. UK): add 10% customs duty on CIF + 18% VAT on (CIF + duty) + €55 inspection fee. No VAT is charged on the registration tax.
- Battery EV / PHEV ≥ 50 km range: €0 registration tax and €0 road licence for the first years; new BEVs get an €8,000 grant (up to €40,000) or €6,000 (€40,000–€100,000), plus €1,000 for scrappage.
- Moving to Malta: one M1 car can be exempt from registration tax via the TORE scheme (Form VEH 007).
- Older cars (Euro 1–5): can be registered, but pay much higher NEDC rates; non-EU used cars over 5 years old also face a minimum tax.
- 30-day rule: register within 30 days of arrival or pay €30 per day in fines.
Get a personalised estimate with our Malta import vehicle calculator — it handles every case below.
Rates below are those in force in 2026. Budget 2027 is presented on 26 October 2026 and may change vehicle taxes — recheck after the budget.
The three cost buckets
Whatever the origin of your vehicle, the on-road cost in Malta always breaks down into the same three categories:
- Customs duty and VAT — when importing from outside the EU (including the UK), duty is 10% of the CIF value (vehicle price + insurance + freight) and VAT is 18% on (CIF + duty). UK-origin cars may qualify for 0% duty under the Trade and Cooperation Agreement rules of origin. From the EU, a used car (more than 6 months old and more than 6,000 km) pays neither; a "new means of transport" (6 months or less, or 6,000 km or less) pays 18% Maltese VAT on its invoice value. VAT is never charged on the registration tax itself.
- Registration Tax (RegTax) — Malta's SOPV-02 framework computes this from the vehicle's Registration Value (RV), its CO2 emissions and its length (and, for cars taxed on NEDC values, its Euro emission standard). This is usually the largest single line for non-vintage vehicles.
- Fixed fees — €15 registration admin fee, €70 for a standard pair of number plates, a €55 inspection fee for used imports from the UK or outside the EU, and a roadworthiness test (maximum €30.27 for a car) only when the import rules require one.
On top of these there are practical costs the calculator won't itemise: shipping, transit insurance, port handling, customs broker fees, and any compliance work needed (headlight aim, missing Certificate of Conformity, etc.). Budget another €200–€600 for these.
Step-by-step process
If you're importing from another EU country
- Buy the vehicle and obtain the original foreign registration certificate and a de-registration certificate from the seller's national authority. Keep the original Certificate of Conformity (CoC) — it shows the WLTP CO2 value used for the tax.
- Ship the vehicle to Malta. From mainland Europe this is usually a few days via ro-ro ferry through Genoa or Salerno.
- Within 30 days of arrival, look up the Registration Value at valuation.vehicleregistration.gov.mt and pay the registration tax at Transport Malta.
- A valid roadworthiness certificate from another EU country is recognised. If the car is due a test and has no valid certificate, book a VRT (max €30.27 for a car).
- Pay the €15 registration fee, collect your number plates (€70 per pair) and finalise registration.
If you're importing from outside the EU
The process is the same, but with a customs clearance step at the start:
- Customs clearance: on arrival at Valletta Freeport or Marsaxlokk, your customs broker submits the declaration. Customs Malta calculates the 10% duty on the CIF value and 18% VAT on (CIF + duty). Pay before the car is released.
- Inspection and valuation: used cars from the UK or outside the EU are inspected (€55 fee) and valued by Transport Malta to set the RV.
- Pay registration tax (no VAT is added to it). Used cars older than 5 years pay at least the non-EU minimum tax.
- Roadworthiness test if required: non-EU cars over 4 years old, or over 1 year with more than 160,000 km; UK cars unless at most 4 years old with 160,000 km or less.
- Number plates and final registration.
The vehicle must be registered within 30 days of arrival, per Article 21(4) of the Motor Vehicle Registration and Licensing Act (Cap 368), or you pay an administrative fine of €30 per day until it is registered.
Registration tax — the SOPV-02 formula
For passenger cars (M1), Malta uses a two-component formula in which both rates are percentages of the Registration Value:
Registration Value (RV)
For a new car, the RV is the CIF/invoice value. For a used car, the RV is not the purchase price — it's Transport Malta's valuation of the car's Malta market value, published through the official portal at valuation.vehicleregistration.gov.mt. Because the valuation already reflects the car's age and condition in the Maltese market, there is no separate age-depreciation step in the formula. Used cars from the UK or outside the EU are valued after an inspection at customs.
CO2 rates — WLTP table
Cars with an original CoC showing WLTP values (generally cars type-approved from 2021) use this table. Petrol and diesel pay the same rates:
| CO2 (g/km, WLTP) | CO2 rate |
|---|---|
| 0–120 | 0.040% |
| 121–140 | 0.045% |
| 141–150 | 0.050% |
| 151–160 | 0.060% |
| 161–190 | 0.070% |
| 191–230 | 0.100% |
| 231–260 | 0.110% |
| Over 260 | 0.143% |
CO2 rates — NEDC table and the Euro standard (older cars)
There is no ban on registering used cars built to older Euro standards — Euro 1 to Euro 5 cars can be registered. Cars without WLTP values are taxed on the NEDC table, where the rate depends on both the CO2 band and how far the car's Euro standard is behind the latest one (Euro 6). For petrol cars (and diesels with particulates ≤ 0.005 g/km):
- Latest standard (Euro 6): 0.07% (0–100 g/km) up to 0.23% (over 250 g/km).
- One standard behind (Euro 5): 0.15% up to 0.31%.
- Two behind (Euro 4): 0.20% up to 0.41%.
- Three or more behind (Euro 3 and older): 0.23% up to 0.47%.
- Older diesels with particulate emissions above 0.005 g/km use a separate, higher rate column of about 0.21%–0.75%.
New cars must meet the latest emission standard. Cars emitting 200 g/km or more (NEDC) or 220 g/km or more (WLTP) can also opt for a cheaper weekend- and public-holiday-only registration (L.N. 21/2026).
Length rates
| Length (mm) | Length rate |
|---|---|
| Up to 3,450 | 0.0020% |
| 3,451–3,640 | 0.0022% |
| 3,641–3,770 | 0.0024% |
| 3,771–4,030 | 0.0026% |
| 4,031–4,370 | 0.0028% |
| 4,371–4,570 | 0.0030% |
| 4,571–4,770 | 0.0032% |
| Over 4,770 | 0.0034% |
Hybrids, LPG and missing data
- Regular (non-plug-in) hybrids: the CO2 value on the CoC is reduced by 30% before the table is applied.
- LPG (autogas): CO2 value reduced by 10%.
- Plug-in hybrids with electric range ≥ 50 km are fully exempt (see EV section).
- No CO2 value available: the highest band applies.
Minimum tax (non-EU used cars)
Used M1 cars (including hybrids and LPG cars) imported from outside the EU — including the UK — that are older than 5 years (counted from the year of manufacture) pay at least a minimum registration tax. It does not apply to EU imports, and BEVs/PHEVs ≥ 50 km are exempt. The minimum ranges from €900 (0–100 g/km, year 6) to €37,437 (over 250 g/km, 14+ years). For example, a 101–130 g/km car pays at least €1,100 in year 6, €2,529 in year 8, €3,172 in year 10 and €4,992 from year 14.
EV and PHEV incentives (2026)
If you're importing a battery-electric or plug-in hybrid vehicle, Malta offers incentives that completely change the math:
| Incentive | BEV (battery EV) | PHEV (≥ 50 km range) |
|---|---|---|
| Registration tax | 100% exempt | 100% exempt |
| Annual road licence | €0 for years 0–5, then €10/year | €0 for years 0–5, then €10/year |
| New-vehicle grant (2026 scheme) | €8,000 (price ≤ €40,000) / €6,000 (€40,000–€100,000) | Not stated in the scheme — check before buying |
| Scrappage bonus (car ≥ 10 years old) | +€1,000 (€500 if its licence expired > 3 months earlier) | — |
| Gozo residents | +€1,000 | — |
| Used-EV grant (Form VEH 077) | €4,000 if first registered abroad up to 3 months before; €3,000 if 3–6 months | — |
Grants require 36 months of retention — if you sell or transfer the vehicle before three years, Transport Malta can claw the grant back. The used-EV grant applies to vehicles from the EU, the UK and other listed countries. Check the official application page before committing.
For PHEVs, the registration tax exemption is conditional on an electric-only range of at least 50 km. PHEVs below this threshold pay the standard CO2 + length tax. Always check the Certificate of Conformity (CoC) entry for electric range before assuming exemption.
Vintage / classic vehicles (30+ years)
Malta has a dedicated regime for vehicles that are at least 30 years old from their year of manufacture and remain in original condition. Since 1 September 2025, vintage status is granted by Transport Malta's Vintage Vehicle Classification Committee after a physical inspection (this role previously sat with FMVA).
Registration tax by age
- 30–49 years: registration tax of roughly 25.5%–37.5% of the estimated value, depending on engine size. Limited to 3,000 km per year.
- 50+ years: 0% registration tax — you only pay customs duty + VAT (if non-EU) and the fixed fees. No annual mileage limit.
Certified vintage vehicles get silver-on-black plates (€35 per plate), and the annual road licence is waived except for an €8 admin fee, as long as the mileage limit is respected.
Certification process
For an imported vehicle, the fees are a €50 application fee plus a €55 inspection fee. For a vehicle already registered in Malta, the application fee is €250, of which €200 is refunded if the vehicle is approved.
Transfer of Residence exemption (TORE)
This is the single biggest exemption available to people moving to Malta. If you qualify, your registration tax drops to zero. For a 3-year-old BMW with an RV of €35,000, 140 g/km (WLTP) and 4,710 mm length, that's a saving of roughly €7,500.
Eligibility
- You must have owned the vehicle for at least 24 months immediately before transferring your residence to Malta.
- You must have lived outside Malta for at least 24 months immediately before transferring your residence.
- The exemption covers one M1 car or one motorcycle. Multiple vehicles do not qualify — pick one.
Application
Submit Form VEH 007 within 30 days. A €100 fee applies if the application is approved, and the Ministry decides within 90 days.
The catch
The exemption is tied to your personal use. If you later sell the vehicle in Malta, registration tax becomes due on its market value at that time. Plan accordingly.
Common pitfalls (and how to avoid them)
1. Missing the 30-day deadline
The single most expensive mistake. €30/day adds up to €900 in a month, and Transport Malta has no goodwill discount for shipping delays or customs paperwork issues. Book any roadworthiness test and contact your customs broker before the vehicle lands.
2. Underestimating the tax on an older Euro standard car
A 2008 Euro 4 car can be registered in Malta, but it is taxed on the NEDC table two columns behind the latest standard — for a 120 g/km car that is 0.23% of the RV for the CO2 component, versus 0.040% for a WLTP car in the same band. If it comes from outside the EU and is over 5 years old, the minimum tax also applies. Always check the Euro standard, CO2 value and RV before paying for the car or the shipping.
3. Assuming the UK route is still cheap post-Brexit
The UK has been treated as a third country since 1 January 2021. The EU-UK Trade and Cooperation Agreement gives zero customs duty for goods that meet the rules of origin — but many used cars don't qualify because the manufacturing happened in Germany, Japan, Korea, etc. Used UK imports generally pay the full 10% duty + 18% VAT chain, a €55 inspection fee and — if older than 5 years — the minimum registration tax. A specialist customs broker can tell you in advance.
4. Importing a left-hand drive vehicle
Legal but inconvenient. Daily driving on a left-hand drive car in Malta means worse visibility for overtaking, awkward parking-booth access, and headlight beam patterns aimed for LHD traffic. The roadworthiness examiner can ask for headlight aim adjustment before passing the vehicle.
5. Ignoring the particulate rate for older diesels
Diesels with particulate emissions above 0.005 g/km (typically pre-Euro 5 diesels) are taxed on a separate, higher NEDC rate column of roughly 0.21%–0.75% of the RV for the CO2 component. Older diesels are also more likely to fail the roadworthiness test on emission grounds. Modern petrol or hybrid drivetrains are often significantly cheaper to import at the same price point.
6. Forgetting to look up the Registration Value
Many importers assume the tax is calculated on their purchase price. For used cars it isn't — Transport Malta uses its own valuation of the Malta market value, which can be higher or lower than what you paid. Check the valuation portal before buying so you have a realistic number.
7. Confusing CIF with purchase price for customs
Customs Malta calculates the 10% duty on the CIF value — vehicle price + insurance + shipping — not the purchase price alone. Shipping a €15,000 car for €2,000 means duty is calculated on €17,000.
Required documents checklist
For all imports
- Original foreign registration certificate
- Bill of sale or commercial invoice
- Bill of lading (shipping document)
- Photo ID and Maltese ID card (or eResidence)
- Valid third-party insurance certificate
- Mileage/odometer reading certificate
- Original Certificate of Conformity (CoC) — needed for WLTP CO2 values
- Valid EU roadworthiness certificate, if the car has one
For non-EU imports (additionally)
- Customs declaration (single administrative document) with duty/VAT paid receipt
- Export certificate or deregistration from origin country
- Single Vehicle Approval if no CoC
For vintage imports (additionally)
- Vintage classification application to Transport Malta, with supporting photographs
- Evidence of originality (period-correct, unmodified)
- FIVA certificate (optional, if available)
- Vintage-class insurance quote
For Transfer of Residence (TORE)
- Form VEH 007
- Proof of residency abroad for ≥ 24 months
- Proof of vehicle ownership for ≥ 24 months
- Maltese residency document (eResidence card)
- Utility bills or rental contract evidencing both periods
Real-world cost examples
All four examples use the SOPV-02 formula and 2026 fees. Your exact figures will depend on the official Registration Value from the valuation portal — try your own numbers in our Malta import vehicle calculator.
Example 1 — Used VW Golf from Germany
3-year-old (2023, WLTP) petrol Golf, RV €18,000, 130 g/km CO2, 4,280 mm length, shipping €300, from Germany (EU). CO2: 130 × €18,000 × 0.045% = €1,053. Length: 4,280 × €18,000 × 0.0028% = €2,157. No roadworthiness test needed at 3 years.
Example 2 — Used petrol hatchback from the UK
2-year-old Polo, €15,000 (RV €15,000), 120 g/km CO2 (WLTP), 4,074 mm, shipping €1,200, from the UK (non-EU, no rules-of-origin qualification). CO2: 120 × €15,000 × 0.040% = €720. Length: 4,074 × €15,000 × 0.0028% = €1,711. No roadworthiness test needed (under 4 years, under 160,000 km).
This is why post-Brexit UK imports lost their old appeal: the duty + VAT chain adds nearly €5,000 to an otherwise cheap car.
Example 3 — 1994 Japanese diesel (vintage path)
32-year-old diesel from Japan, €8,400, shipping €2,500 (non-EU, vintage-eligible). Assuming Transport Malta's estimated value is also €8,400, the vintage registration tax is roughly 25.5%–37.5% of that, depending on engine size. As a non-EU car over 4 years old it also needs a roadworthiness test.
A 1994 diesel could also be registered as a normal car, but it would be taxed on the high older-diesel NEDC rates (or the highest band if no CO2 value is available) and would face the non-EU minimum tax — the vintage route, if the car is original and passes classification, is usually far cheaper.
Example 4 — New Tesla Model 3 with EV grant
Brand-new BEV from Germany (EU), €45,000, 0 g/km CO2, 4,720 mm, shipping €200. Because the price is over €40,000, the 2026 grant is €6,000, plus the €1,000 scrappage bonus.
On top of the cash savings, the road licence is €0 for the first years (then €10/year) — several hundred euros of ownership-cost savings versus an equivalent petrol car.
Frequently asked questions
How much does it cost to import a car to Malta in 2026?
For a used car from another EU country (over 6 months old and over 6,000 km), you pay no VAT or duty — only the SOPV-02 registration tax (typically €1,500–€5,000 for modern low-emission cars) plus fixed fees of about €85 (€15 registration + €70 number plates), and a roadworthiness test (max €30.27) if one is needed. For a non-EU import (including the UK), add 10% customs duty on the CIF value, 18% VAT on (CIF + duty) and a €55 inspection fee for used cars. VAT is not charged on the registration tax itself. A new battery-electric car pays €0 registration tax and can claim a grant of €8,000 (price up to €40,000) or €6,000 (€40,000–€100,000).
Can I import a Euro 1, 2, 3 or 4 vehicle to Malta?
Yes. There is no ban on registering used cars built to older Euro standards. Under SOPV-02, cars without WLTP values are taxed on the NEDC table, where the rate depends on the CO2 band and on how far the car's Euro standard is behind the latest one — so a Euro 4 or older car pays a much higher percentage than a Euro 6 car. Older diesels with particulate emissions above 0.005 g/km use an even higher rate column (0.21%–0.75%). Used cars from outside the EU (including the UK) older than 5 years are also subject to a minimum registration tax.
What is the Transfer of Residence (TORE) exemption?
If you are moving your residence to Malta, you can bring one M1 car (or one motorcycle) exempt from registration tax. You must have owned the vehicle for at least 24 months and lived abroad for at least 24 months, both immediately before the move. Form VEH 007 must be submitted within 30 days. A €100 fee applies if the application is approved, and the Ministry decides within 90 days. If you later sell the vehicle in Malta, registration tax becomes due on its market value at that time.
Is the 30-day deadline real?
Yes. Article 21(4) of the Motor Vehicle Registration and Licensing Act (Cap 368) requires an imported vehicle to be registered within 30 days of arrival, with an administrative fine of €30 per day after that. Plan the shipping, customs broker, valuation and any roadworthiness test before the vehicle lands.
Do I have to pay VAT on a used car from the EU?
No, provided it counts as used: more than 6 months since first entry into service and more than 6,000 km. Such cars pay no Maltese VAT and no customs duty — only the SOPV-02 registration tax and the fixed fees. A car that is 6 months old or less, or has 6,000 km or less, is a "new means of transport" and pays 18% VAT in Malta on its invoice value, even if bought in another EU country.
How much is the EV grant in Malta in 2026?
Under Transport Malta's Scheme for New Electric Vehicles and Pedelecs 2026, a new battery-electric M1 car gets €8,000 if its price is up to €40,000, or €6,000 if it costs between €40,000 and €100,000 (no grant above €100,000). Scrapping a car that is at least 10 years old adds €1,000 (€500 if its licence expired more than 3 months earlier), and Gozo residents get a further €1,000. A separate used-EV grant pays €4,000 if the EV was first registered abroad up to 3 months before, or €3,000 if 3–6 months before; the car must be kept for 36 months.
What is a vintage vehicle in Malta?
A vehicle at least 30 years old from its year of manufacture, in original condition. Since 1 September 2025, vintage certification is handled by Transport Malta's Vintage Vehicle Classification Committee after a physical inspection (imported vehicles: €50 application + €55 inspection). Vintage vehicles get silver-on-black plates (€35 each), the annual road licence is waived except for an €8 admin fee, and vehicles under 50 years are limited to 3,000 km a year. Registration tax for vehicles aged 30–49 is roughly 25.5%–37.5% of the estimated value depending on engine size; vehicles aged 50+ pay 0%.
Can I import a left-hand drive car to Malta?
Yes, LHD vehicles are legally importable, but Malta drives on the left, so visibility for overtaking and parking-booth access is awkward. You may need to adjust the headlight beam for the roadworthiness test, and some practical inconveniences apply daily. If you can choose, right-hand drive is recommended.
Do I still need to pay duty on a UK car after Brexit?
Usually, yes. The UK is non-EU since 1 January 2021, so the standard 10% customs duty and 18% VAT apply, plus the €55 inspection fee for used imports. The EU-UK Trade and Cooperation Agreement allows zero customs duty for goods that meet the rules of origin, but many used cars don't qualify because they were not manufactured in the UK. Used UK cars older than 5 years also face the non-EU minimum registration tax. Confirm with a customs broker before assuming the zero-duty rate.
When is a roadworthiness test (VRT) required at import?
From outside the EU, a test is needed if the vehicle is over 4 years old, or over 1 year old with more than 160,000 km (motorcycles and other L-category vehicles excluded). From the UK, a test is needed unless the car has 160,000 km or less and is at most 4 years old (vans: 2 years). Valid roadworthiness certificates from other EU countries are recognised. The maximum fee for a car is €30.27. After registration, private cars are tested at 4 years from first registration and then every 2 years (annually once they pass 160,000 km).
Useful links and contacts
- Transport Malta — Licensing & Testing: +356 2122 2203 · [email protected]
- Customs Malta — Vehicle Section: +356 2568 5119
- Vintage vehicle classification (Transport Malta): transport.gov.mt
- Vehicle valuation portal: valuation.vehicleregistration.gov.mt
- SOPV-02 official document: transport.gov.mt
Malta Calculator Editorial Team
Financial Content Specialists | Malta Tax & Employment Experts
Our team specializes in Maltese tax law, social security contributions, and employment regulations. All content is reviewed against official sources from the Malta Tax and Customs Administration and the Department of Social Security.
Official Sources
- Transport Malta — SOPV-02 (Registering & Licensing of New/Used Motor Vehicles)
- Transport Malta — Used Motor Vehicle Valuation Portal
- Transport Malta — Transfer of Residence Scheme
- Transport Malta — Vintage Vehicle Registration
- Transport Malta — 2026 EV & Pedelec Grant Schemes
- Malta Customs Department
Data verified as of 1 January 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
Share this article
brought my car from Germany. the registration tax was brutal but at least the process is explained well here. shipping + tax + registration ended up around €8k total 😬
For anyone importing from the UK post-Brexit - there are additional customs duties now. Make sure to factor that in. This guide covers the basics well but worth checking the latest customs regs too.
As someone in the trade, this is a good consumer guide. The calculator tool for registration tax is quite accurate too. Recommend using it before making any decisions on importing.
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