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Property January 2026 7 min read

Malta Stamp Duty 2026: Complete Guide

Everything you need to know about stamp duty when buying property in Malta.

Stamp Duty Rates

CategoryRate
Standard Rate5%
First-Time Buyer3.5%
Gozo Properties2% reduction
Heritage Buildings (UCA)2.5%

Calculation Example

Property: €350,000

  • • Standard (5%): €17,500
  • • First-Time Buyer (3.5%): €12,250
  • Savings: €5,250

Who Pays Stamp Duty?

In Malta, stamp duty is traditionally paid by the buyer. It is due upon signing the final deed (konvenju finali) at the notary.

AIP (Acquisition of Immovable Property)

Non-EU nationals may need an AIP permit to purchase property in Malta. Additional considerations apply:

  • Permit fee of approximately €233
  • Minimum property values may apply
  • Processing time: 2-3 months

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 Commissioner for Revenue and the Department of Social Security.

Published: 1 January 2026

Official Sources

Data verified as of 1 January 2026. Rates and thresholds are subject to change based on Malta government budget announcements.

Share this article

NotaryClerk_MTabout 2 months ago

Very accurate guide. I work in a notary office and we often refer clients to resources like this. The 5% rate on immovable property is the one most people need to know about.

buyer2026about 2 months ago

didnt realize stamp duty also applies to shares and insurance policies. thought it was just property. good to know!

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