Key facts
- Standard rate
- 5% of the price
- Paid at promise of sale
- 1% (provisional)
- Paid on final deed
- The balance (4%)
- EU first-time buyers
- 0% on first €200,000
- Non-EU buyers
- Flat 5%, no reliefs
- Who pays
- The buyer
- Collected by
- The notary
Stamp duty — formally duty on documents and transfers — is charged on the deed that transfers immovable property in Malta. It is paid by the buyer, collected by the notary, and at the standard rate it amounts to 5% of the purchase price.
How much is stamp duty in Malta?
The standard rate is €5 for every €100, or part of €100, of the price or market value, whichever is higher. On most purchases that is simply 5%.
| Purchase price | Duty at 5% | Paid at promise of sale (1%) | Paid on deed (balance) |
|---|---|---|---|
| €350,000 | €17,500 | €3,500 | €14,000 |
| €750,000 | €37,500 | €7,500 | €30,000 |
| €1,500,000 | €75,000 | €15,000 | €60,000 |
| €3,950,000 | €197,500 | €39,500 | €158,000 |
When is it paid?
In two stages, which mirror the two stages of a Maltese purchase:
- On the promise of sale (konvenju). Once buyer and seller agree terms, they sign a preliminary agreement — usually with a deposit of around 10% — and the notary registers it with the tax authorities within the legal time limit. At that point the buyer pays 1% as provisional duty.
- On the final deed of sale. When searches are complete and any permits or financing are in place, the deed is published and the buyer pays the remaining duty. The provisional 1% is credited against the total.
Your notary calculates the amount, collects it and pays it to the tax authorities, so you pay the notary rather than a government office. Read the property buying process in Malta for the full sequence.
Who pays less?
The reliefs below are for EU buyers. Non-EU buyers pay a flat 5% on the full price and do not qualify for the first- and second-time buyer reliefs or the Urban Conservation Area benefits.
First-time buyers
If you have never owned immovable property in Malta or Gozo before the date of the promise of sale, and the home will be your sole ordinary residence, no duty is charged on the first €200,000. The balance above €200,000 is charged at 5%, so the maximum saving is €10,000. The relief has been extended by successive Budgets; Budget 2026 also allows buyers who previously owned only non-residential property, such as a garage or a field, to keep first-time-buyer status.
Second-time buyers
People selling one home to buy another as their residence have been able to claim a refund of the duty paid on the first €86,000 of the new property (€4,300), or on the first €150,000 for persons with a disability. It is claimed after the purchase, with conditions on the timing of the sale of the previous home.
Conservation areas and older properties
Properties in Urban Conservation Areas — or long-vacant properties being brought back into use — have benefited from exemptions on the first part of the price for EU buyers (not for non-EU buyers). These incentives have end dates and conditions; see UCA and vacant-property incentives and check the current position with your notary.
All three are covered in first- and second-time buyer schemes.
Stamp duty and the AIP permit
Non-EU buyers, and some EU buyers, need an Acquisition of Immovable Property (AIP) permit to buy outside Special Designated Areas. The permit is a separate application with its own fee and minimum property values; non-EU buyers pay stamp duty at the flat 5%. See the AIP permit explained.
Practical tips
- Ask the notary for a cost sheet before the konvenju. It should show the duty, the notary’s fees, searches and registration costs, so there are no surprises on completion day.
- Claim reliefs at the right moment. First-time-buyer relief is claimed through declarations made in the deed; second-time-buyer refunds require an application afterwards.
- The higher of price and market value applies. An artificially low price does not reduce the duty, and it creates problems for the seller’s tax too.
