How much stamp duty will you pay in Malta?

• The standard rate is €5 for every €100 or part thereof of the consideration or the value of the property, whichever is higher, on every document or judgment transferring immovable property or a real right over it, under article 32(1) of the Duty on Documents and Transfers Act (Cap. 364). The calculator rounds the chargeable value up to the next whole €100 to reflect the 'or part thereof' wording.
• Sole ordinary residence: article 32(4)(a) charges €3.50 per €100 on the first €200,000 where the acquirer does not require a permit under the Immovable Property (Acquisition by Non-Residents) Act and is buying to establish or construct their sole ordinary residence. Anything above €200,000 is charged at the standard rate. Article 32(4)(d) withdraws the relief where the acquirer already owns other property on which relief under article 32(4)(a) or article 32C has been claimed.
• First-time buyer: the last proviso to article 3 of the Exemption of Duty in terms of Article 23 Order (S.L. 364.12) charges no duty on the first €200,000 for a transfer under an onerous title made on or after 28 October 2025 that qualifies for the article 32(4)(a) concession, where the acquirer has made no previous inter vivos acquisition of immovable property used or intended to be used as a residence. The notary must record a declaration to that effect and legal evidence must be submitted with the article 51 notice.
• Gift to a descendant: article 32C disregards the first €250,000 of value on a transfer by gratuitous title to a descendant in the direct line acquiring for their sole ordinary residence, and charges €3.50 per €100 on the rest. It applies once per transferor per descendant, and a resale by the descendant within five years claws the relieved duty back at 3.5%.
• Shares and other marketable securities: article 42(1) charges €2 for every €100 or part thereof of the consideration or real value, whichever is higher. Article 42(2) adds a further €3 per €100, taking the total to 5%, where 75% or more of the company's assets, excluding current assets other than immovable property, consist of immovable property or rights over it. Article 47 exempts certain securities entirely, including those of qualifying companies more than half owned by non-residents.
• The Gozo concession is not applied, because it has expired. Article 4 of S.L. 364.12 charged €2 per €100 on residential property in Gozo, but only where the final deed was made by 31 January 2024 or a promise of sale was notified by that date. The €1.50 per €100 band on the first €400,000 in article 5 of the same Order likewise required a promise of sale notified before 1 January 2022. Neither is available for a purchase made today.
• Not modelled: causa mortis transfers, emphyteutical grants under article 40, the refund of duty on the first €86,000 when replacing a sole residence, family business relief under article 41C, intra-group transfers under article 32(6), and the exemptions between spouses and enrolled cohabitants in article 32(3). Several of those are covered in the guides below.

Malta Stamp Duty is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with the Malta Tax and Customs Administration, the Notarial Council or any Maltese authority, and nothing here is tax or legal advice. Rates are taken from the Duty on Documents and Transfers Act and its subsidiary orders as published on legislation.mt at the updated date above; reliefs are conditional on declarations recorded in the deed, so confirm the position with your notary before contracting.

• Malta stamp duty for first-time buyers: the €200,000 nil band

  No duty on the first €200,000 for a first-time buyer of a sole ordinary residence, under S.L. 364.12. The conditions, the declaration and what counts as a first purchase.

• Malta stamp duty on shares: 2%, and when it becomes 5%

  Duty on marketable securities in Malta is €2 per €100, rising to €5 where 75% of a company's assets are immovable property. Exemptions, groups and family transfers.

• Malta stamp duty exemptions: spouses, inheritance, groups and Gozo

  Which Maltese duty exemptions still apply: transfers between spouses, causa mortis bands, group transfers and family business relief, and which concessions have closed.