# Malta Stamp Duty

> Malta stamp duty calculator: 5% standard, 3.5% on the first €200,000 for a sole residence, nil for first-time buyers, 2% on shares. Duty on Documents Act cited.

## Key facts

- A Maltese first-time buyer paying €250,000 for a sole ordinary residence pays €2,500 in duty, against €12,500 for the same property bought as a second home.
- Malta's standard duty on a transfer of immovable property is €5 for every €100 or part thereof of the consideration or value, whichever is higher, under article 32(1) of the Duty on Documents and Transfers Act.
- Duty on ordinary marketable securities is €2 per €100, rising to €5 per €100 where 75% or more of the company's assets, excluding current assets other than immovable property, are immovable property.
- Twenty per cent of the duty is payable provisionally when the promise of sale is notified to the Commissioner, and the notice must be given within 21 days of the konvenju.

## Key pages

- [How much stamp duty will you pay in Malta?](https://maltastampduty.com/): the main tool, answer above the fold.
- [Malta stamp duty for first-time buyers: the €200,000 nil band](https://maltastampduty.com/malta-stamp-duty-first-time-buyer/): 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%](https://maltastampduty.com/malta-stamp-duty-on-shares/): 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](https://maltastampduty.com/malta-stamp-duty-exemptions/): Which Maltese duty exemptions still apply: transfers between spouses, causa mortis bands, group transfers and family business relief, and which concessions have closed.
- [Malta stamp duty by price and buyer type](https://maltastampduty.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://maltastampduty.com/llms-full.txt)

## Data

- Malta stamp duty by price and buyer type. Methodology: Computed from the Duty on Documents and Transfers Act (Cap. 364) as consolidated on 11 August 2025 and the Exemption of Duty in terms of Article 23 Order (S.L. 364.12) as consolidated on 26 December 2025. Standard rate €5 per €100 (article 32(1)); sole ordinary residence €3.50 per €100 on the first €200,000 then €5 (article 32(4)(a)); first-time buyer nil on the first €200,000 then €5 (S.L. 364.12 article 3, final proviso, for transfers made on or after 28 October 2025); marketable securities €2 per €100 (article 42(1)). Values are rounded up to the next whole €100 for the 'or part thereof' rule. The Gozo 2% concession and the €400,000 band at 1.5% are excluded because both closed to new transfers; the shares column assumes the company is not property-heavy, which would take the rate to 5%.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Duty on Documents and Transfers Act, Chapter 364 of the Laws of Malta: https://legislation.mt/eli/cap/364/eng
- Source: Exemption of Duty in terms of Article 23 Order, S.L. 364.12: https://legislation.mt/eli/sl/364.12/eng
- Source: Duty on the Acquisition of the Second Immovable Property to be used as Sole Residence (Exemption) Order, S.L. 364.17: https://legislation.mt/eli/sl/364.17/eng
- Source: Reduced Rate of Duty on Transfers Causa Mortis of a Dwelling House Rules, S.L. 364.22: https://legislation.mt/eli/sl/364.22/eng
- Source: Duty on Documents and Transfers (Amendment) Rules, 2026, Legal Notice 158 of 2026: https://legislation.mt/eli/ln/2026/158/eng

## Citation

Cite as: "Malta stamp duty by price and buyer type", Malta Stamp Duty, https://maltastampduty.com/ (updated 2026-08-15).

## About

- Malta Stamp Duty is an information site. If you send an enquiry, we pass your details to at most three notaries holding a Maltese notarial warrant, and no notary pays us for an introduction. 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.
- Operated by maltastampduty.com. Contact: enquiries@maltastampduty.com