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 | 0% on first €200,000, then 5% |
| Own home (not first-time) | 3.5% on first €200,000, then 5% |
| Gozo Properties | 5% (old 2% Gozo rate abolished) |
| UCA / old vacant property | Exempt on first €750,000 (until 31 Dec 2026) |
Calculation Example
Property: €350,000
- • Standard (5%): €17,500
- • Own home, not first-time (3.5% on €200k + 5% on €150k): €14,500
- • First-Time Buyer (0% on €200k + 5% on €150k): €7,500
- • First-time buyer saving: €10,000
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 Tax and Customs Administration and the Department of Social Security.
Official Sources
Data verified as of 21 October 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
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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.
didnt realize stamp duty also applies to shares and insurance policies. thought it was just property. good to know!
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