Key facts
- Stamp duty
- 5% (1% at konvenju)
- Notary fees
- 2% plus searches
- AIP permit fee
- €233 (if required)
- Architect's survey
- Agreed with the architect
- Rule-of-thumb total
- About 7%–8% incl. stamp duty
- Paid by seller
- Final withholding tax
A useful rule of thumb for a Maltese purchase is to budget the price plus about 7% to 8% for buying costs, including stamp duty. Most of that is stamp duty at 5%; notary fees of about 2% plus searches and registration make up most of the rest, with any permit, survey or bank costs that apply to you.
Non-EU buyers pay stamp duty at a flat 5%: the first- and second-time buyer reliefs and the Urban Conservation Area benefits are not available to them.
The costs, one by one
| Cost | Who pays | Typical amount | When |
|---|---|---|---|
| Stamp duty | Buyer | 5% of price (reliefs for eligible EU buyers; flat 5% for non-EU) | 1% at promise of sale, balance on deed |
| Notary fees | Buyer | About 2% of price | Mostly on deed |
| Searches and registration | Buyer | Per the notary’s cost sheet | On deed |
| AIP permit | Buyer (if needed) | €233 application fee | With the application |
| Architect’s survey | Buyer | Agreed with the architect | Before the deed |
| Independent lawyer (optional) | Buyer | Agreed with the lawyer | As agreed |
| Bank arrangement and valuation fees | Buyer (if borrowing) | Set by the bank | Loan approval |
| Final withholding tax | Seller | Usually 8% of price | On deed |
Budget notary fees of about 2% of the price, plus searches and registration; always ask your notary for a written cost sheet before signing the konvenju.
A worked example
A non-EU buyer purchasing a €850,000 apartment in an SDA (no AIP permit needed), paying cash:
| Item | Amount |
|---|---|
| Price | €850,000 |
| Stamp duty at 5% | €42,500 |
| Notary fees at about 2% | €17,000 |
| Searches and registration (estimate) | €1,500 |
| Architect’s survey and other advisors (estimate) | €2,500 |
| Estimated total | €913,500 (about 7.5% on top of the price) |
Of the stamp duty, €8,500 (1%) is paid when the promise of sale is registered, and €34,000 on the deed. If the same buyer bought outside an SDA, they would also pay the €233 AIP application fee.
Costs you might forget
- Condominium contributions for apartments, and any special levy approved for major works.
- Buildings and contents insurance from completion day.
- Utility deposits when registering with ARMS for the residential tariff.
- Currency conversion — agree how funds will reach the notary and fix the rate if you can.
- Residency programme fees, if the purchase supports an application — these are separate and substantial.
How to keep costs down
- Check reliefs — for EU buyers, first-time buyer and UCA schemes can reduce duty considerably (details).
- Consider an SDA if you are a non-resident and want to let the property later — no permit, no letting restriction.
- Negotiate inclusions (furniture, parking, appliances) as part of the price conversation.
