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
| Category | Rate |
|---|---|
| Standard Rate | 5% |
| First-Time Buyer | 3.5% |
| Gozo Properties | 2% 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