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Malta Stamp Duty Calculator 2026

Work out the stamp duty (duty on documents and transfers) you will pay when buying immovable property in Malta in 2026. Standard duty is 5% on the dutiable value, but first-time buyers, owner-occupiers replacing their home, second-time buyers and buyers of Urban Conservation Area or old property all qualify for valuable reliefs. Pick your situation and see the duty, the saving and the effective rate instantly.

Your Malta stamp duty

  • Stamp duty payable€17,500.00
  • Dutiable value€350,000.00
  • Effective duty rate5.00%
  • Duty at standard 5%€17,500.00
  • Relief appliedStandard rate (5%) on the full value — no relief

How is stamp duty on property in Malta calculated in 2026?

When you buy immovable property in Malta the buyer pays "duty on documents and transfers" — commonly called stamp duty. It is charged on the dutiable value, which is the HIGHER of the agreed price or the open-market value of the property, so this calculator treats the price you enter as the dutiable value (enter the market value instead if it is higher). The standard rate is 5%. In practice 1% is paid provisionally when you sign the promise of sale (konvenju) and the 4% balance falls due on the final deed, but the total duty is unchanged by that split. Malta then layers several reliefs on top, and you claim only one: First-time buyers acquiring their sole residence pay 0% on the first €200,000 of value and 5% on anything above — a scheme made permanent in Budget 2026. Owner-occupiers who are NOT first-time buyers but are acquiring their sole/ordinary residence get a reduced 3.5% on the first €200,000 and 5% on the excess. Second-time buyers replacing their sole residence within 12 months pay the full 5% on the deed but have the duty on the first €86,000 of value refunded (a maximum refund of €4,300). Buyers of property in an Urban Conservation Area, scheduled property, or property vacant 7+ years or built 20+ years ago pay 0% on the first €750,000 and 3.5% on the balance, for transfers by 31 December 2026. The historic Gozo 2% rate expired for acquisitions after 31 December 2023 and is not offered here. Worked example: on a property price of €350,000 taken as the dutiable value, the standard 5% duty is €17,500.00. A first-time buyer pays 0% on the first €200,000 and 5% on the remaining €150,000 = €7,500.00 — a saving of €10,000.00 versus standard. An owner-occupier (not first-time) pays 3.5% × €200,000 + 5% × €150,000 = €7,000 + €7,500 = €14,500.00, saving €3,000.00. A second-time buyer pays 5% × €350,000 = €17,500 less a €4,300.00 refund on the first €86,000, giving net duty of €13,200.00. A UCA / old-property buyer pays 0% because €350,000 is below the €750,000 band, so the duty is €0.00.

Official source: CFR Malta (MTCA) · Data updated: 2026-06-02

Frequently asked questions

How much is stamp duty when buying property in Malta?

The standard rate of duty on documents and transfers is 5% of the dutiable value — the higher of the agreed price or the market value. On a €350,000 property with no relief that is €17,500.00. Reliefs for first-time buyers, owner-occupiers, second-time buyers and Urban Conservation Area property can reduce this substantially, which is why this calculator lets you pick your situation.

What is the first-time buyer stamp duty exemption in 2026?

A first-time buyer acquiring their sole residence pays 0% duty on the first €200,000 of value and 5% on anything above it. This first-home scheme was made permanent in Budget 2026 (effective from 28 October 2025), so it is no longer renewed year by year. On a €350,000 property a first-time buyer pays 5% × €150,000 = €7,500.00, saving €10,000.00 compared with the standard 5%. You must never have previously owned residential immovable property in Malta or Gozo.

What is the 3.5% reduced rate and who qualifies?

An owner-occupier acquiring a dwelling as their sole or ordinary residence — but who is NOT a first-time buyer — pays a reduced 3.5% on the first €200,000 of value and 5% on the excess. On €350,000 that is 3.5% × €200,000 + 5% × €150,000 = €14,500.00, a €3,000.00 saving versus standard. Note: Budget 2026's widening of the 3.5% rate to the first €400,000 applies only to inherited (causa mortis) dwellings, not to purchases.

How does the second-time buyer refund work?

If you replace your sole residence within 12 months of vacating the first, you pay the full 5% duty on the deed but the Commissioner refunds the duty on the first €86,000 of value — a maximum refund of €4,300. On a €350,000 purchase you pay €17,500 then receive €4,300.00 back, so the net duty is €13,200.00. This relief applies to acquisitions by 31 December 2026 (the band is €93,000 for persons with disability).

What is the Urban Conservation Area (UCA) stamp duty relief?

Buyers of property in an Urban Conservation Area, scheduled property, or property vacant for 7+ years or built 20+ years ago pay 0% duty on the first €750,000 of value and 3.5% on the balance, for transfers by 31 December 2026 (notice by 31 January 2027). Because most homes fall below €750,000, the duty is often €0 — for example a €350,000 UCA property attracts €0.00 in duty.

Is the Gozo 2% reduced stamp duty rate still available?

No. The reduced 2% rate for property in Gozo applied only to acquisitions made up to 31 December 2023 and is no longer available for 2026 purchases, so this calculator does not include it. Also note that several other reliefs (second-time buyer and UCA) are extended only to 31 December 2026 and may change after Budget 2027 — always confirm current rates with the CFR / MTCA.

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