Malta Vehicle Registration Tax 2026
The complete guide to how Transport Malta calculates registration tax on M1 passenger cars in 2026 — including the CO2 + length formula, EV and PHEV exemptions, minimum tax, EU vs non-EU imports, and the new grant schemes.
How Malta's Registration Tax Actually Works
Many online guides reduce Malta's registration tax to a flat “€X per gram of CO2” table. That is not how Transport Malta computes it. The real formula in SOPV 02 (version 38, January 2026) has two value-based components:
- CO2 Tax = CO2 emissions (g/km) × Registration Value × CO2 rate %
- Length Tax = Vehicle length (mm) × Registration Value × Length rate %
- Total tax = CO2 Tax + Length Tax. A minimum amount applies only to older used cars imported from outside the EU (see below).
The CO2 rate depends on whether the car has WLTP or NEDC CO2 values and, under NEDC, on its Euro emissions standard. For diesel cars, particulate matter is also factored in. The result is that a long, expensive SUV with high CO2 pays substantially more than a small, low-CO2 hatchback.
- Non-plug-in hybrids: the CO2 value on the Certificate of Conformity is reduced by 30% before the rate tables are applied.
- Autogas (LPG) cars: the CO2 value is reduced by 10%.
- If no CO2 value is available, the highest band applies.
- No VAT is charged on the registration tax itself.
What is the “Registration Value”?
The Registration Value (RV) is not always the price you paid. For new cars it is the CIF / invoice value (Cost + Insurance + Freight). For used cars it is the Malta market value Transport Malta assigns from its official used-vehicle valuation database, which lists make, model, variant, month and odometer-band values. Because this valuation already reflects the car's age, there is no separate age-depreciation table for M1 cars. You can look up your specific make and model before you import.
The WLTP (Worldwide Harmonised Light Vehicles Test Procedure) table is used when the original Certificate of Conformity shows WLTP values, which is generally the case for cars type-approved from 2021. Older cars homologated under the NEDC cycle use the NEDC table.
CO2 and Length Rate Tables (2026)
WLTP CO2 rates (petrol and diesel)
| CO2 (g/km) | \nCO2 rate | \n
|---|---|
| 0-120 | \n0.040% | \n
| 121-140 | \n0.045% | \n
| 141-150 | \n0.050% | \n
| 151-160 | \n0.060% | \n
| 161-190 | \n0.070% | \n
| 191-230 | \n0.100% | \n
| 231-260 | \n0.110% | \n
| Over 260 | \n0.143% | \n
NEDC CO2 rates (petrol, and diesel with PM up to 0.005 g/km)
Under NEDC the rate depends on how the car's Euro standard compares with the latest standard (Euro 6). Older diesels with particulate emissions above 0.005 g/km pay higher rates, from 0.21% to 0.75%.
| CO2 (g/km) | \nEuro 6 (latest) | \nEuro 5 | \nEuro 4 | \nEuro 3 and older | \n
|---|---|---|---|---|
| 0-100 | \n0.07% | \n0.15% | \n0.20% | \n0.23% | \n
| 101-130 | \n0.09% | \n0.17% | \n0.23% | \n0.26% | \n
| 131-140 | \n0.10% | \n0.19% | \n0.26% | \n0.30% | \n
| 141-150 | \n0.11% | \n0.22% | \n0.29% | \n0.33% | \n
| 151-180 | \n0.16% | \n0.24% | \n0.32% | \n0.37% | \n
| 181-220 | \n0.18% | \n0.26% | \n0.35% | \n0.40% | \n
| 221-250 | \n0.21% | \n0.29% | \n0.38% | \n0.44% | \n
| Over 250 | \n0.23% | \n0.31% | \n0.41% | \n0.47% | \n
Length rates
| Length (mm) | \nLength rate | \n
|---|---|
| Up to 3450 | \n0.0020% | \n
| 3451-3640 | \n0.0022% | \n
| 3641-3770 | \n0.0024% | \n
| 3771-4030 | \n0.0026% | \n
| 4031-4370 | \n0.0028% | \n
| 4371-4570 | \n0.0030% | \n
| 4571-4770 | \n0.0032% | \n
| Over 4770 | \n0.0034% | \n
Can Older Euro Standards Be Registered?
Yes. New cars must meet the latest emission standard, but there is no ban on registering used cars with older Euro standards. A used Euro 4 or Euro 5 car can be registered; it simply pays the higher NEDC rates shown above.
Under L.N. 21/2026 there is also an option to register a vehicle for use on weekends and public holidays only. It is available for cars with CO2 of at least 200 g/km (NEDC) or 220 g/km (WLTP), and for motorcycles of 801cc or more.
Minimum Registration Tax
- The minimum tax applies only to used M1 cars (including hybrids and autogas cars) imported from outside the EU, including the UK, that are older than 5 years, with age counted from the year of manufacture.
- It ranges from €900 (0-100 g/km, year 6) to €37,437 (over 250 g/km, 14+ years), depending on CO2 band and age.
- Example for a 101-130 g/km car: €1,100 in year 6, €2,529 in year 8, €3,172 in year 10 and €4,992 at 14+ years.
- It does not apply to cars imported from other EU member states, and BEVs and PHEVs with at least 50 km electric range remain exempt.
EV, Plug-in Hybrid and Motorcycle Exemptions
- Battery electric vehicles (BEVs) are 100% exempt from registration tax.
- Plug-in hybrids (PHEVs) are exempt provided the electric-only range is at least 50 km (rule in force since 1 January 2023). PHEVs with a smaller electric range pay normal tax.
- Non-plug-in hybrids are not exempt, but their CO2 value is reduced by 30% before the tax is calculated.
- Motorcycles up to 350cc and electric motorcycles pay 0% registration tax from 1 January 2026 (Budget 2026).
- Hydrogen fuel cell vehicles are not currently covered by the EV grants and exemptions framework.
BEVs and PHEVs with at least 50 km range also pay €0 annual road licence for years 0-5 (counted from the year of manufacture), then only €10 per year, compared with roughly €100 to €1,125 for a petrol car depending on CO2 band and age.
Importing a Vehicle
From another EU member state
- No customs duty.
- No VAT if the car is more than 6 months old and has more than 6,000 km. A “new means of transport” (6 months or less since first entry into service, or 6,000 km or less) pays 18% VAT in Malta on the invoice value, even if you bought it in another EU country.
- Registration tax on the formula above (no minimum tax).
- Registration must happen within 30 days of arrival in Malta; after that a penalty of €30 per day applies.
From the UK / non-EU country
- 10% customs duty on the CIF value. UK-origin cars may qualify for 0% duty under the EU-UK Trade and Cooperation Agreement rules of origin.
- 18% VAT on (CIF value + duty).
- Registration tax on the formula above, with the Registration Value set by Transport Malta's valuation.
- The minimum registration tax applies to used M1 cars older than 5 years.
- €55 inspection fee for used imports.
Other Fees You'll Pay on Registration
On top of the registration tax itself, Transport Malta charges fixed processing fees. These are separate from the CO2/length tax above:
- €15 administration fee.
- €70 random number plates (car / van). €35 for motorcycles.
- Personalised plates: €200 for cars, €100 for motorcycles. Fully customised plates: €1,500. A third plate costs €45.
- €55 inspection fee for used vehicles imported from the UK or from outside the EU. This is not the Vehicle Roadworthiness Test (VRT), which is a separate test some imports also need.
- First-year annual road licence, based on CO2 band (or engine size for pre-2009 cars) and age. For petrol cars registered from 2009 it ranges from €100 to €1,125 per year. BEVs and qualifying PHEVs pay €0 for years 0-5.
Use our Vehicle Registration Fee calculator to estimate the fixed-fee portion (admin + plates + inspection + first year road tax). It does not include the CO2/length registration tax above — for that, you need the make-and-model Registration Value, which only the official Transport Malta valuation tool can give you.
2026 Grants & Scrappage Scheme
New EV grant amounts (2026 scheme)
- €8,000 for a new battery-electric car priced up to €40,000.
- €6,000 for a new battery-electric car priced between €40,000 and €100,000. No grant applies above €100,000.
- €650 for a pedelec and €2,000 for an electric L1e-L4e vehicle (mopeds, motorcycles and tricycles).
Scrappage and Gozo bonuses
- +€1,000 when you scrap a car at least 10 years old (€500 if its licence expired more than 3 months earlier).
- +€1,000 for Gozo residents.
Used EV grant
- €4,000 if the EV was first registered abroad up to 3 months before, or €3,000 if 3-6 months before.
- The vehicle must come from the EU, the UK or another listed country, must be kept for 36 months, and is claimed on form VEH 077.
Grants are paid while the scheme's funds last, so check Transport Malta for the current status before you buy.
Step by Step: Registering a Car in Malta
- Look up the Registration Value of your make/model on the eReg valuation tool.
- For used imports from the UK or outside the EU, have the vehicle inspected (€55) and, where required, pass a Vehicle Roadworthiness Test (VRT).
- Submit form VEH 001 with the Certificate of Conformity, purchase invoice, and Bill of Lading / EU transfer documentation.
- Transport Malta computes the registration tax using the SOPV formula and issues a tax assessment.
- Pay registration tax + €15 admin + €70 plates (+ €55 inspection for non-EU used imports) + first-year road licence.
- Plates are issued and the logbook is registered in your name.
For imports you must complete this within 30 days of the vehicle's arrival in Malta; late registration costs €30 per day.
Important
The rate tables above follow SOPV 02 as in force in 2026. Because the formula uses the make-and-model Registration Value, the only way to get an exact figure is the official eReg valuation tool or by contacting Transport Malta directly. The Malta Calculator fee calculator estimates the fixed-fee portion only and does not include the CO2/length registration tax itself. Budget 2027, presented on 26 October 2026, may change these rates, so recheck after the budget.
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 Motor Vehicles
- Transport Malta - Registering a Vehicle (Documents required)
- Malta - Used Motor Vehicle Valuation (eReg)
- Transport Malta - 2026 Grant Schemes on New Electric Vehicles & Pedelecs
- EU Alternative Fuels Observatory - Malta Incentives & Legislation
- Clean Energy for EU Islands - Malta EV Tax Exemption
Data verified as of 1 January 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
Share this article
the CO2 based tax system really punishes bigger engines. my BMW 330d costs almost 3x more in registration tax than my wife's Fiat 500. might need to reconsider the next car purchase lol
This is why I went electric. Zero registration tax, no road license, and cheaper to run. The VRT calculator on this site confirmed the savings for me 🔋
comprehensive guide. Malta's reg tax is honestly one of the highest in Europe. Something to consider when buying a new car here vs other countries.
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