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Transport January 2026 10 min read

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 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, adjusted for age depreciation and subject to a minimum amount.

The CO2 and length percentages depend on the vehicle's Euro emissions standard. For diesel vehicles, particulate matter is also factored in. The result is that a long, heavy, expensive SUV with high CO2 pays substantially more than a small, low-CO2 hatchback of the same Euro standard.

What is the “Registration Value”?

The Registration Value (RV) is not the price you paid. For new cars it is broadly the CIF value (Cost + Insurance + Freight). For used cars it is the value Transport Malta assigns from its official used-vehicle valuation database, which lists make, model, variant, month and odometer-band values. You can look up your specific make and model there before you import.

Since 1 January 2021 Transport Malta uses WLTP (Worldwide Harmonised Light Vehicles Test Procedure) CO2 figures. Older vehicles homologated under the NEDC cycle use the manufacturer's NEDC values from the Certificate of Conformity.

Only Euro 6 or Newer Can Be Registered

Since the tightening of the emissions regime, only vehicles with Euro 6 or higher emission standards can be newly registered in Malta. Older Euro 3 / 4 / 5 cars cannot be put on Maltese plates for normal road use. The one exception is the Weekends and Public Holidays scheme, available for vehicles with CO2 ≥ 221 g/km on the latest emission level (or one/two standards below), with a minimum tax of €2,000 for M1 cars and €1,000 for motorcycles.

Minimum Registration Tax

  • €2,000 minimum for M1 passenger cars and €1,000 for motorcycles registered under the Weekends and Public Holidays Scheme (the scheme for high-CO2 or older-standard vehicles that may only be used on weekends/public holidays).
  • €1,000 minimum for vehicles being registered from outside the EU.
  • Used M1 cars and L7e quadricycles imported from the UK and older than 5 years follow a separate minimum-tax table published by Transport Malta.
  • For standard M1 imports the formula above produces the tax bill. Practical experience suggests the realistic floor for a Euro 6 family car is in the low €1,000s once the formula and age depreciation are applied — but there is no published universal flat minimum that overrides the formula for normal registrations.

EV and Plug-in Hybrid Exemptions

The Maltese government uses two main levers to push EV adoption:

  • Battery electric vehicles (BEVs) are 100% exempt from registration tax — their CO2 is zero, and the exemption is statutory.
  • Plug-in hybrids (PHEVs) are exempt from registration tax provided the manufacturer-declared electric-only range is at least 50 km. PHEVs with a smaller electric range pay normal tax based on their WLTP CO2.
  • Pure (non-plug-in) hybrids do not get a flat statutory discount. They pay normal tax — but their CO2 is naturally lower than an equivalent petrol car, so the bill tends to be modest.
  • Hydrogen fuel cell vehicles are not currently covered by the EV grants and exemptions framework.

EVs and qualifying PHEVs also get an exemption from the annual road licence (circulation tax) for the first five years from first registration. After the five-year window, BEVs pay only a nominal €10 per year annual licence — compared with roughly €100–€749 for an equivalent ICE car.

Importing a Vehicle

From another EU member state

  • No customs duty.
  • No VAT — unless the car is a “new means of transport” under EU VAT rules: less than 6 months old OR with less than 6,000 km. In that case Malta charges 18% VAT on the purchase price even though you bought it inside the EU.
  • Registration tax on the formula above.
  • Registration must happen within 30 days of arrival in Malta to avoid penalties.

From the UK / non-EU country

  • 10% customs duty on the vehicle's value.
  • 18% VAT on (vehicle value + duty + shipping).
  • Registration tax on the formula above.
  • Minimum €1,000 registration tax applies.

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 and are the same for almost every vehicle:

  • €15 administration fee.
  • €70 random number plates (car / van / commercial). €35 for motorcycles.
  • €200 for personalised plates, €1,500 for fully customised plates.
  • €55 VRT (Vehicle Roadworthiness Test) inspection for imported vehicles.
  • First-year annual road licence (circulation tax), based on engine size and CO2. For post-01/01/2009 petrol cars this ranges roughly €100–€650 per year, and for diesel cars €100–€749. EVs and qualifying PHEVs pay €0 for the first five years.

Use our Vehicle Registration Fee calculator to estimate the fixed-fee portion (admin + plates + VRT + 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 new BEV cars and vans priced up to €40,000.
  • €6,000 for new BEV cars and vans priced between €40,000 and €100,000.
  • Grants for new pedelecs (electric pedal-assist bicycles) also apply, with their own schedule.

Scrappage bonus

  • +€1,000 when you scrap a car older than 10 years at an Authorised Treatment Facility.
  • +€500 for scrapping a motorcycle.
  • Additional €1,000 for Gozo residents scrapping a vehicle registered in Gozo.

The 2026 scheme runs on a first-come-first-served basis until 31 December 2026 or until the allocated budget is exhausted. Destruction Certificates must be dated 2025 or 2026. Used-EV imports and used-EV transfers between Maltese owners have their own (smaller) grant tracks.

Step by Step: Registering a Car in Malta

  1. Look up the Registration Value of your make/model on the eReg valuation tool.
  2. Bring the vehicle to a VRT testing station for the €55 inspection (imported vehicles).
  3. Submit form VEH 001 with the Certificate of Conformity, purchase invoice, and Bill of Lading / EU transfer documentation.
  4. Transport Malta computes the registration tax using the SOPV formula and issues a tax assessment.
  5. Pay registration tax + €15 admin + €70 plates (+ €55 VRT for imports) + first-year road licence.
  6. Plates are issued and the V5 (logbook) is registered in your name.

You must complete this within 30 days of the vehicle's arrival in Malta (for imports) or within 30 days of purchase (for a local second-hand car).

Important

The exact CO2 and length rate percentages depend on each vehicle's Euro emission standard and the SOPV-02 rate tables in force on the day of registration. 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.

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

Share this article

CarGuyMalta4 months ago

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

EV_owner_mt4 months ago

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 🔋

Simon Borg4 months ago

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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