What customs duty and VAT apply when importing a vehicle to Malta in 2026?

Non-EU passenger car imports (UK, Japan, USA, Switzerland, etc.) pay a 10% customs duty on the CIF value (vehicle + insurance + freight), plus 18% VAT on (CIF + duty), and another 18% VAT charged on top of the registration tax. EU used vehicles pay no customs duty and no VAT — only Malta's registration tax. New vehicles (under 6 months and 6,000 km) pay VAT even when imported from EU countries.

How is registration tax calculated when importing a vehicle to Malta?

Malta uses the SOPV-02 framework for M1 passenger cars: Registration Tax = (CO2 g/km × Registration Value × CO2 rate%) + (Length mm × Registration Value × Length rate%), then adjusted for diesel particulate surcharge (~15%), age depreciation, and any vintage concession. The Registration Value (RV) is the official Transport Malta valuation from valuation.vehicleregistration.gov.mt, not the purchase price. Rates depend on Euro emission standard: Euro 6 ≈ 0.041%, Euro 5 ≈ 0.041%, Euro 4 ≈ 0.044%, Euro 3 ≈ 0.047%.

Can I import a pre-2009 vehicle to Malta for normal road use?

No. Under SOPV-02 (aligned with EU Directive 2007/46/EC), Malta only registers passenger vehicles meeting Euro 5b/6b emission standards or higher — effectively model year 2009 onwards. Pre-2009 (Euro 1–4) vehicles cannot be plated as regular passenger cars. The only path is the vintage / classic route via FMVA Malta, available only when the vehicle is at least 30 years old from its year of manufacture and remains in original, unmodified condition.

What is the Transfer of Residence (TORE) exemption?

If you are moving residence to Malta, you can import one M1 passenger vehicle fully exempt from registration tax and the 18% VAT on RegTax. Conditions: the vehicle has been registered in your name for at least 24 continuous months before the move, and you have lived outside Malta for at least 24 continuous months. Submit Form VEH 007 within 30 days of arrival. The vehicle cannot be sold or transferred for 12 months after import — this restriction is recorded in the logbook.

What are the Malta EV import incentives in 2026?

Battery electric vehicles (BEV) and plug-in hybrids (PHEV) with electric range ≥ 50 km are 100% exempt from registration tax in Malta. The first 5 years of annual road licence are also €0. Transport Malta's 2026 New EV Scheme offers an €11,000 grant for new BEV/PHEV vehicles, plus a €2,000 scrappage bonus for deregistering a passenger or commercial vehicle ≥ 10 years old. A separate used-EV grant of €1,000 (+€1,000 scrappage) applies to used EVs registered in Malta after 1 January 2025. Grant retention requirement: 36 months.

When is a VRT inspection required at import?

A VRT (Vehicle Roadworthiness Test) inspection is mandatory at import when the vehicle is more than 4 years old, or when its odometer exceeds 160,000 km. The current fee is €36. Vehicles below both thresholds skip the inspection at import — but VRT becomes mandatory once the vehicle reaches 4 years from first registration regardless.

What happens if I miss the 30-day deadline?

Article 21(4) of the Motor Vehicle Registration and Licensing Act (Cap 368) imposes an administrative fine of €30 per day for every day past the 30-day deadline from the vehicle's arrival in Malta. The whole process — customs clearance (non-EU), registration value lookup, registration tax payment, VRT inspection, and number plates — must complete within those 30 days. Book the VRT inspection and engage a customs broker before the vehicle lands.

Are vintage / classic vehicles taxed differently in Malta?

Yes. Vehicles at least 30 years old from year of manufacture, in original unmodified condition, qualify for FMVA classic status (Form VEH 15). Benefits include black licence plates, €0 annual road licence (only €8 admin fee), and a 3,000 km/year usage cap. At 30–34 years the standard registration tax still applies. At 35–50 years a 50% concession is granted. At 50 years or more the registration tax is fully waived. FMVA assigns a flat valuation in practice, so real-world vintage RegTax for a 30–34 year car is typically €100–€600.

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Transport Malta — SOPV-02 (2026)

Import Vehicle Calculator

Estimate the total cost of importing a vehicle to Malta, including customs duty, VAT, the SOPV-02 CO2 + length registration tax, and vintage concessions for cars ≥ 30 years old.

Vehicle Details

Purchase Price

Origin

Condition

Model Year

3 years old · auto-detected emission standard: Euro 6

Fuel Type

CO2 Emissions

g/km

From the vehicle's Certificate of Conformity (NEDC or WLTP).

Vehicle Length

City car ≈ 3 700 · Saloon ≈ 4 400 · SUV ≈ 4 700+

Shipping (EUR)

Transit Insurance (EUR)

Registration Value (RV) — optional

Leave blank to auto-derive ( €20,000 used). For exact RegTax, look up your vehicle on valuation.vehicleregistration.gov.mt and paste the RV here.

Special cases

Transfer of Residence (TORE) — full RegTax exemption

Eligible when you're moving residence to Malta, you owned the vehicle ≥ 24 months and lived outside Malta ≥ 24 months. Form VEH 007. 1-year resale restriction post-import.

Left-hand drive (LHD)

Legal in Malta but Malta is RHD. Affects parking, overtaking, and may need headlight adjustment for VRT.

Odometer (km) — optional, drives VRT requirement

VRT trigger: > 4 y or > 160 000 km

Estimated Total On-Road Cost

€23,365

Taxes & Fees: €2,865

RV used in formula: €20,000 (estimated)

Vehicle Value (EUR equivalent)

€20,000

Shipping

€500

Registration Tax (CO2 + length)

Computed with RV ≈ €20,000 (estimated from purchase price; official RV from valuation.vehicleregistration.gov.mt may differ).

€2,780

Number Plates

€35

Registration Fee

€50

Used vehicle from EU: no customs duty, no VAT. Only registration tax + fees.

Things to verify

30-day deadline: the entire process (customs, valuation, VRT, registration) must be completed within 30 days of the vehicle's arrival in Malta. Unjustified delays trigger a €30/day administrative fine under Art. 21(4) of Cap 368.
If you're moving residence to Malta, you may qualify for the Transfer of Residence exemption (Form VEH 007) — full waiver of registration tax. Conditions: vehicle owned ≥ 24 months and you lived outside Malta ≥ 24 months. Worth checking before paying €2,780 in RegTax.
VRT not mandatory at import for this vehicle (under 4 years old and below 160 000 km). It will become mandatory at the 4-year mark from first registration.

Methodology & Sources

Registration tax: SOPV-02 formula — (CO2 × RV × CO2-rate) + (Length × RV × Length-rate)
Default RV is approximated from purchase price; for the official figure use valuation.vehicleregistration.gov.mt.
Non-EU: 10 % customs duty on CIF + 18 % VAT on (CIF + duty) + 18 % VAT on registration tax.
Vintage rules: ≥30 y eligible (FMVA / VEH 15), 35–50 y → 50 % RegTax discount, ≥50 y → zero RegTax. For vintage cars FMVA typically assigns a flat low RegTax.
All vehicles must pass VRT and meet Malta minimum emission standard (Euro 5b/6b for normal registration).

Rates and fees current as of 18 May 2026, based on Transport Malta SOPV-02, the 2026 EV/PHEV grant scheme, and the FMVA vintage classification rules effective September 2025.

Related Guide

Malta Import Vehicle Guide 2026

Step-by-step guide to importing a vehicle to Malta: costs, procedures, and requirements.