Question 1

How is vehicle registration tax calculated in Malta?

Accepted Answer

For M1 passenger cars, Transport Malta SOPV-02 sets the formula: Registration Tax = (CO2 g/km × Registration Value × CO2 rate%) + (Length mm × Registration Value × Length rate%). The Registration Value is the invoice / CIF value for a new car, and Transport Malta's online valuation (the Malta market value) for a used car. Higher CO2 and longer cars attract higher percentage rates. If no CO2 value is available, the highest band applies.

Question 2

What role do CO2 emissions play in Malta's registration tax?

Accepted Answer

CO2 emissions decide the main rate. Cars whose original Certificate of Conformity shows WLTP values (generally type-approved from 2021) use the WLTP table: 0.040% for 0–120 g/km, 0.045% for 121–140, 0.050% for 141–150, 0.060% for 151–160, 0.070% for 161–190, 0.100% for 191–230, 0.110% for 231–260 and 0.143% above 260 g/km. Other cars use the NEDC table, where the rate also depends on the car's Euro standard — from 0.07% for a Euro 6 car up to 100 g/km to 0.47% for a car three or more standards behind above 250 g/km (older high-particulate diesels pay up to 0.75%). Non-plug-in hybrids have their CO2 figure reduced by 30% and LPG cars by 10% before the table is applied.

Question 3

How does vehicle value affect the registration tax in Malta?

Accepted Answer

Both the CO2 part and the length part of the formula are multiplied by the Registration Value, so a more expensive car pays proportionally more. For new cars this is the invoice / CIF value. For used cars it is Transport Malta's online valuation at valuation.vehicleregistration.gov.mt, which already reflects the car's age and Malta market value — there is no separate statutory age-depreciation table. Vehicles missing from the database can be valued manually through Form VEH 14.

Question 4

Is registration tax different for new and used vehicles in Malta?

Accepted Answer

The formula is the same, but the Registration Value differs: new cars use their invoice / CIF value, used cars use Transport Malta's market valuation, which is usually lower for older cars. Older Euro standards are not banned, but on the NEDC table they pay higher rates. Used cars over 5 years old imported from outside the EU, including the UK, must pay at least a minimum registration tax, ranging from €900 (0–100 g/km, year 6) to €37,437 (over 250 g/km, 14+ years). Used cars from other EU countries are not subject to this minimum.

Question 5

Are there registration tax exemptions in Malta?

Accepted Answer

Yes. Battery electric vehicles and plug-in hybrids with at least 50 km of electric range are fully exempt. From 1 January 2026, motorcycles up to 350cc and electric motorcycles pay 0%. One car or motorcycle brought in under the Transfer of Residence scheme (24 months' ownership and 24 months living abroad, Form VEH 007) is exempt, although tax becomes due if it is later sold in Malta. Vintage vehicles 50 years or older pay 0%, while those aged 30–49 pay roughly 25.5%–37.5% of their estimated value depending on engine size. Vehicles adapted for persons with disabilities may also qualify for relief through Transport Malta.

Vehicle Registration Tax Calculator

Malta Vehicle Registration Tax Guide 2026