Malta stempelafgift-beregner
Beregn nøjagtigt hvor meget stempelafgift du skal betale ved køb af bolig i Malta, inklusive førstegangskøber-fritagelse og de reducerede Gozo- og UCA-satser.
Total stamp duty
0 €
Effective rate of 0 % on the purchase price
- Base rate
- 5 %
- Duty before reliefs
- 70 €
- First-time buyer exemption
- -70 €
Payment schedule
Estimates only. Final stamp duty is calculated by the notary at deed and may differ where additional reliefs, agricultural land, business transfers, or scheme exemptions apply.
Total cost of buying property in Malta (beyond stamp duty)
Stamp duty is one of seven distinct line items a Maltese property purchase typically generates. The full closing cost is usually 4 to 6 percent of the agreed price for an EU buyer outside an SDA, and 5 to 7 percent for a non-EU buyer who needs an AIP permit and may use a foreign-currency mortgage. Use this table as a checklist when you set the budget.
| Cost item | Typical range | Notes |
|---|---|---|
| Stamp duty | 0% to 5% | Use the calculator above. Reduced rates on Gozo (2%) and UCAs (2.5%); first-time buyer exemption on first 200,000 EUR. |
| Notary fees | 1% to 2% | Set by the Notarial Council scale. Includes searches, drafting, and registration. Notary acts as your conveyancer. |
| Land Registry searches | 300 to 600 EUR | Title and architectural searches commissioned by the notary. Charged at cost, separate from notary fee. |
| AIP permit | 0 or 233 EUR | Only if you need an AIP. Use the AIP eligibility calculator linked above. |
| Bank arrangement and valuation | 0.5% to 1.5% | Only if financing. Bank arrangement fee plus valuation fee. Maltese banks waive valuation in promotions periodically. |
| Estate agent commission | 0% (buyer) | In Malta, the seller pays the agent commission (typically 5% + VAT). Buyer pays nothing to the agent. |
| Architect or surveyor | 300 to 1,500 EUR | Optional but strongly recommended for older property or houses of character. Independent of the notary's structural search. |
On a 350,000 EUR central-Malta apartment with a standard 5% stamp duty rate, total cost typically lands around 372,000 EUR for a cash purchase or 376,000 EUR with a 90% mortgage, before any AIP fee.
Worked examples: stamp duty on real Malta scenarios
Three realistic scenarios with the actual stamp duty owed under each, computed by the same engine the calculator uses.
Example 1: First-time buyer, Sliema apartment, 350,000 EUR
An EU citizen buying their first Maltese property pays 0% stamp duty on the first 200,000 EUR (FTB exemption) and 5% on the remaining 150,000 EUR. Total stamp duty: 7,500 EUR (effective rate 2.1%). Paid as 1,500 EUR at konvenju and 6,000 EUR at deed.
Example 2: Second-time buyer, Mosta townhouse, 280,000 EUR
A Maltese family upgrading from their first home pays the standard 5% on the full 280,000 EUR (14,000 EUR), then claims the second-time buyer refund of 3,000 EUR on duty paid on the outgoing property. Net stamp duty: 11,000 EUR (effective rate 3.9%). The refund is claimed via the Commissioner for Revenue after deed.
Example 3: Non-EU buyer in Pendergardens SDA, 600,000 EUR
A US or UK buyer purchasing inside a Special Designated Area pays no AIP permit fee and faces no minimum-price floor, but stamp duty applies normally: 5% standard rate on 600,000 EUR equals 30,000 EUR (no FTB exemption since the buyer has property elsewhere). Paid as 6,000 EUR at konvenju and 24,000 EUR at deed.
How Malta stamp duty works
Stamp duty (duty on documents) is paid by the buyer on every transfer of immovable property in Malta. The rate depends on the property's zone, your status as a buyer, and whether the property qualifies for any active relief scheme.
- Pick the base rate. 5% is the standard rate. Properties in Urban Conservation Areas pay 2.5%. Residential property purchased on Gozo pays 2% under the active Gozo incentive scheme.
- Apply your buyer status. First-time buyers are exempt on the first 200,000 EUR. Second-time buyers replacing their primary residence get a refund of up to 3,000 EUR on duty paid on the outgoing home.
- Pay 20% at konvenju, 80% at deed. Stamp duty is split across two payments: 20% provisional at promise of sale (konvenju, signed with your notary), and the remaining 80% at the public deed of sale.
Stamp duty rates by scenario
| Scenario | Rate | Notes |
|---|---|---|
| Standard purchase | 5% | Applies to most arms-length residential transactions. |
| First-time buyer | 0% / 5% | 0% on first 200,000 EUR, prevailing rate above. Single primary residence only. |
| Second-time buyer | 5% | Standard rate, with refund of up to 3,000 EUR on duty paid on the prior primary residence. |
| Gozo property | 2% | Reduced rate active under the Gozo property scheme (residential only). |
| UCA property | 2.5% | Reduced rate for property in Urban Conservation Areas, including most Valletta and Mdina addresses. |
Stamp duty FAQs
What is the standard stamp duty rate in Malta?
5% of the purchase price for residential property. Reduced rates apply on Gozo (2%) and in Urban Conservation Areas (2.5%), and first-time buyers are exempt on the first 200,000 EUR of value.
How does the first-time buyer exemption work?
If the property will be your first ever residential property purchase in Malta, the first 200,000 EUR of the purchase price is exempt from stamp duty. You pay the prevailing rate on any value above that. The exemption applies once.
How does the second-time buyer refund work?
If you are replacing your primary residence (selling the old one and buying a new one), you can claim a refund of duty previously paid on the outgoing property, capped at 3,000 EUR. The refund is processed by the Commissioner for Revenue and is conditional on the timing requirements published in the latest budget.
Why is stamp duty cheaper on Gozo?
The Maltese government applies a reduced 2% rate on residential property purchased on Gozo as part of an active incentive scheme to support the Gozitan economy. The scheme is renewed each budget; check the Commissioner for Revenue website for the current expiry.
What is an Urban Conservation Area (UCA)?
UCAs are zones designated by the Planning Authority to protect Malta's historic urban fabric. Most of Valletta, Mdina, the Three Cities, and the historic cores of towns like Birgu and Naxxar fall inside a UCA. Property in a UCA pays 2.5% stamp duty instead of the standard 5%.
When is stamp duty paid?
20% provisionally at promise of sale (the konvenju, signed with a notary, typically with a 10% deposit). The remaining 80% is paid at the public deed of sale, when the title actually transfers, alongside the notary fees and any AIP permit fee.
Gratis værktøjer