Malta stamp duty calculator
Work out how much stamp duty you'll pay on a Maltese residential property purchase, including the first-time buyer exemption, the owner-occupier rate and the UCA or long-vacant property exemption.
Total stamp duty
€136,575
Effective rate of 4.66% on the purchase price
- Base rate
- 5%
- Duty before reliefs
- €146,575
- First-time buyer exemption
- -€10,000
Payment schedule
Get your stamp duty breakdown — plus what to do next
One email, everything you need to act on it:
- A link that reopens your exact figures, to tweak any time
- Every assumption behind the number, spelled out
- The Malta essentials for your next step — fees, deadlines and exemptions
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 line items a Maltese purchase typically generates. At the standard 5% rate, a cash purchase usually costs about 6% on top of the price; the first-time buyer, owner-occupier and UCA reliefs can cut that sharply. 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. First 200,000 EUR exempt for first-time buyers; 3.5% on the first 200,000 EUR for other owner-occupiers; first 750,000 EUR exempt for UCA or long-vacant property until 31 Dec 2026. |
| Notary fees | About 0.5% + VAT | Set by law (Cap. 55 tariff): 1% on the first 11,694 EUR, 0.5% up to 596,394 EUR, 0.25% above, plus 18% VAT. A loan deed is charged at two-thirds of the scale. |
| Searches and Public Registry | About 800 to 1,800 EUR | Searches and disbursements billed by the notary (an estimate of 500 to 1,500 EUR; no schedule is published), plus the Public Registry fee set by law (about 300 EUR on 300,000 EUR). |
| AIP permit | 0 or 232 EUR | Only if you need an AIP. Use the AIP eligibility calculator linked above. |
| Loan costs | About 450 to 900 EUR + loan deed | Only if financing: the lender's processing and valuation charges (they differ between lenders), plus the notary's loan deed at two-thirds of the scale and a Public Registry note for the hypothec. |
| 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 apartment at the standard 5% rate, the total typically lands around 371,000 EUR for a cash purchase, or about 373,500 EUR with a home loan, 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, and selling it within 12 months, pays 3.5% on the first 200,000 EUR (7,000 EUR) and 5% on the remaining 80,000 EUR (4,000 EUR): 11,000 EUR. The second-time buyer refund returns the duty on the first 86,000 EUR, 3,010 EUR, so the net duty is 7,990 EUR (effective rate 2.9%). Paid as 2,200 EUR at konvenju and 8,800 EUR at deed; the refund is claimed after the 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. What you pay depends on whether the property will be your only home, whether you have owned one before, and whether the property qualifies for a dated relief.
- Pick the base rate. 5% is the standard rate, charged on the higher of the price and the market value. There is no reduced rate for Gozo any more: that scheme expired on 31 January 2024.
- Apply your buyer status. First-time buyers pay nothing on the first 200,000 EUR. Other buyers of their only home pay 3.5% on the first 200,000 EUR, and buyers replacing their home also get up to 3,010 EUR back (purchases until 31 Dec 2026). Property in an Urban Conservation Area, or built 20+ years ago and vacant 7+ years, is exempt on the first 750,000 EUR until 31 Dec 2026. None of these reliefs applies to buyers who need an AIP permit.
- 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 |
|---|---|---|
| Second home or investment | 5% | Any purchase that will not be your only home, and every buyer who needs an AIP permit. |
| First-time buyer | 0% / 5% | 0% on the first 200,000 EUR, 5% above. Never owned a home, buying your only home. No age limit; permanent since 28 Oct 2025. |
| Owner-occupier | 3.5% / 5% | 3.5% on the first 200,000 EUR, 5% above, for a buyer of their only home who is not a first-time buyer. |
| Second-time buyer | 3.5% / 5% | Owner-occupier rate, plus a refund of the duty on the first 86,000 EUR (up to 3,010 EUR) when the old home is sold within 12 months either side. Purchases until 31 Dec 2026. |
| UCA or long-vacant property | 0% / 5% | First 750,000 EUR exempt, 5% above, for property in an Urban Conservation Area or built 20+ years ago and vacant 7+ years. Deeds until 31 Dec 2026. |
Selling? Stamp duty is your buyer's bill, not yours
In Malta the buyer pays the stamp duty on a property transfer. As the seller, your costs are different: the 8% final withholding tax (with lower rates and a sole-residence exemption in defined cases), the agency commission if you use one, and the Energy Performance Certificate.
Before you set an asking price, see what the sale will actually cost you and what your property would ask on today's market.
- The full cost of selling property in Malta
- Estate agent fees in Malta: 5% vs 3.5%
- How to sell property in Malta, step by step
Stamp duty FAQs
What is the standard stamp duty rate in Malta?
5% of the higher of the price and the market value. First-time buyers pay nothing on the first 200,000 EUR; other buyers of their only home pay 3.5% on the first 200,000 EUR; property in an Urban Conservation Area, or long vacant, is exempt on the first 750,000 EUR until 31 Dec 2026. Gozo no longer has a reduced rate.
How does the first-time buyer exemption work?
If you have never owned a residence and are buying your only home, the first 200,000 EUR of the price is exempt and you pay 5% on the rest. The relief has been permanent since 28 October 2025, has no age limit, and is not available to buyers who need an AIP permit.
How does the second-time buyer refund work?
If you are replacing your home and the old one is sold within 12 months before or after the new purchase, the duty paid on the first 86,000 EUR of the new home is refunded: up to 3,010 EUR. On top of that you pay the 3.5% owner-occupier rate on the first 200,000 EUR. The refund applies to purchases until 31 December 2026.
Is there still a reduced stamp duty rate on Gozo?
No. The reduced 2% rate for Gozo expired on 31 January 2024. A purchase on Gozo now pays the same duty as one in Malta, with the same first-time buyer, owner-occupier and UCA or long-vacant reliefs.
What is the UCA or long-vacant property exemption?
Urban Conservation Areas (UCAs) are zones designated by the Planning Authority to protect historic urban fabric, such as most of Valletta, Mdina, the Three Cities and many village cores. Until 31 December 2026, a purchase of property in a UCA, or of a building 20+ years old that has been vacant 7+ years, pays no duty on the first 750,000 EUR and 5% above. It is not available to buyers who need an AIP permit.
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.