Question 1

What is the stamp duty rate on property in Malta?

Accepted Answer

The standard stamp duty rate on property purchases in Malta is 5% of the higher of the purchase price or the market value of the property. This applies to most residential and commercial property transactions. The duty is calculated on the full purchase price with no tax-free threshold for standard purchases. Buyers acquiring their sole ordinary residence who are not first-time buyers pay a reduced 3.5% on the first €200,000 and 5% on the excess.

Question 2

Do first-time buyers get a stamp duty exemption in Malta?

Accepted Answer

Yes, first-time buyers purchasing their sole ordinary residence in Malta benefit from a stamp duty exemption on the first €200,000 of the property value. This means stamp duty of 5% is only applied to the portion above €200,000, saving first-time buyers up to €10,000.

Question 3

Who pays stamp duty on property in Malta?

Accepted Answer

In Malta, stamp duty is generally paid by the buyer (purchaser) of the property. It is due on the higher of the agreed purchase price or the property's market value as determined by the Commissioner for Revenue. The stamp duty is payable on both the promise of sale (konvenju) and the final deed of transfer.

Question 4

When is stamp duty due on a property purchase in Malta?

Accepted Answer

Stamp duty in Malta is due in two stages. A portion (typically 1% on the promise of sale/AIP) is paid when the preliminary agreement is signed. The remaining balance is paid upon signing the final deed of sale. The total stamp duty must be settled within the legal deadlines specified by the Commissioner for Revenue.

Question 5

Is stamp duty payable on an AIP (Agreement in Principle) transfer in Malta?

Accepted Answer

Yes, stamp duty is payable when a promise of sale (konvenju or AIP) is transferred to a third party in Malta. The transferee is liable to pay stamp duty on the consideration paid for the transfer of the promise of sale. Additional duty may also apply on any profit made from the assignment.

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Malta Stamp Duty Complete Guide 2026