The full cost of selling property in Malta, itemised
A Maltese seller's bill has one big statutory line, one big optional line, and a handful of small ones. On a €300,000 sale the spread between the cheapest and the most expensive way to sell is over €17,000. Every line, itemised below.
- Final withholding tax
- 8%
- Agency fee (if used)
- 3.5% to 5% + VAT
- EPC (if needed)
- €150 to €250
- Stamp duty for the seller
- €0
The whole bill scales with the price. Get a free data-backed estimate of what your property would ask today.
Get the number these costs come offWant this bill computed for your property?
Tell us where it is and we will send the itemised version: the tax treatment that applies to your ownership history, commission in euro at your price point, and what comparable properties are asking.
Every line of the seller's bill
Two costs dominate: the final withholding tax the state takes at the deed, and the agency commission if you sell through agencies. Everything else is small. The buyer, not you, pays the stamp duty and the notary who publishes the deed.
| Item | Typical amount | Notes |
|---|---|---|
| Final withholding tax | 8% of the price | Withheld by the notary at the deed. 5% if sold within five years of purchase, 10% if acquired before January 2004, 0% for an exempt sole residence |
| Agency commission | 3.5% to 5% + 18% VAT | 5% multi-agency, 3.5% sole agency are the standard quotes. Zero if you sell directly |
| Energy Performance Certificate | €150 to €250 | Only if you hold no valid EPC. €75 of it is the Building Regulation Office fee; the certificate is valid ten years |
| Perit valuation (optional) | from €250 | An independent professional figure; useful for pricing, inheritance and co-ownership situations |
| Hypothec cancellations | varies, usually small | If a home loan is still registered on the property, the notary arranges cancellation at the deed from the sale proceeds |
| Moving out | varies | Local moves commonly run a few hundred euro; see the moving checklist for the sequence |
The 8% final tax, and when it is not 8%
Malta does not apply a general capital gains computation to most property sales. Instead the sale is settled with a final withholding tax on the transfer value: the notary withholds it at the final deed and remits it, and the matter is closed. The default rate is 8% of the price, profit or no profit.
The main variations: 5% applies where the property is sold within five years of acquisition and does not form part of a project; 10% applies to property acquired before 1 January 2004; and the sale of your own home is exempt entirely where you have owned and occupied it as your sole ordinary residence for at least three consecutive years and sell within twelve months of vacating.
Time-limited reduced schemes have also applied in recent years to particular stock, such as long-vacant property and property in Urban Conservation Areas. Whether one applies to your sale is a question for the notary at konvenju stage, and worth asking: the difference is thousands of euro.
Worked example: a €300,000 sale, three ways
The same apartment, sold at the same €300,000 price, leaves the seller with three different amounts depending on the route. Figures assume the default 8% tax and a €200 EPC.
| Route | Commission (incl. VAT) | Tax | EPC | Total cost |
|---|---|---|---|---|
| Multi-agency at 5% | €17,700 | €24,000 | €200 | €41,900 |
| Sole agency at 3.5% | €12,390 | €24,000 | €200 | €36,590 |
| Direct, no agency | €0 | €24,000 | €200 | €24,200 |
If the sale qualifies for the sole-residence exemption, the tax line drops to zero and a direct sale of your own home costs about €200 all-in.
Who pays what: seller vs buyer
Malta splits transaction costs cleanly. The seller pays the final withholding tax, any agency commission, and the EPC. The buyer pays the stamp duty (generally 5% of the price, with reductions for first-time buyers and some locations), the notarial fees of roughly 1% to 2.5% including searches, and a 1% provisional duty at the konvenju.
If an agency or a buyer proposes moving any of these across the line, that is a price negotiation wearing a costume. Price it as money, because it is.
Common questions
- Is there capital gains tax when selling property in Malta?
- Not as a separate computation in most cases. The sale is settled by a final withholding tax on the transfer value, 8% by default, withheld by the notary at the deed. Once withheld, the tax on the transfer is final.
- When do I not pay the 8% tax?
- The main exemption is your own home: owned and occupied as your sole ordinary residence for at least three consecutive years and sold within twelve months of vacating it. Different rates (5% within five years of purchase, 10% for pre-2004 acquisitions) and time-limited schemes for vacant and Urban Conservation Area property can also change the figure.
- Does the seller pay any stamp duty in Malta?
- No. Stamp duty is the buyer's cost, generally 5% of the price. The seller's statutory cost is the final withholding tax.
- Who pays the notary when selling property in Malta?
- The buyer chooses and pays the notary who publishes the deed. A seller may separately engage their own advisor to review the konvenju, which is a private cost worth paying in complex sales.
- How much is an EPC in Malta and do I need one to sell?
- An Energy Performance Certificate is required when a property is sold or let. Commissioning one typically costs €150 to €250, of which €75 is the Building Regulation Office registration fee, and the certificate stays valid for ten years, so check whether one already exists for your property.