Malta Stamp Duty Calculator 2026

How it's calculated

Stamp duty in Malta — properly the duty on documents and transfers under the Duty on Documents and Transfers Act (Cap. 364) — is paid by the buyer on the dutiable value of immovable property. The dutiable value is the higher of the agreed price or the open-market value, so this calculator treats the figure you enter as the dutiable value; if the market value is higher, enter that instead. The standard rate is 5%. In practice the buyer pays 1% provisionally on the promise of sale (konvenju) and the remaining 4% on the final deed, but the total duty is the same. Malta then layers several reliefs on top, and you may claim only one. First-time buyers acquiring their sole residence pay 0% on the first €200,000 and 5% above it — made permanent in Budget 2026. Owner-occupiers who are not first-time buyers but are acquiring their sole/ordinary residence pay a reduced 3.5% on the first €200,000 and 5% on the excess. Second-time buyers replacing their residence pay the full 5% on the deed but have the duty on the first €86,000 refunded (maximum €4,300). Buyers of Urban Conservation Area, scheduled, vacant or old property pay 0% on the first €750,000 and 3.5% on the balance, for transfers by 31 December 2026.

Dutiable value = max(agreed price, open-market value)

Standard duty       = 5% × dutiable value
First-time buyer    = 0% × min(value, 200,000) + 5% × excess
Own residence (3.5%)= 3.5% × min(value, 200,000) + 5% × excess
Second-time buyer   = 5% × value − min(value, 86,000) × 5%   (refund, max €4,300)
UCA / old property  = 0% × min(value, 750,000) + 3.5% × excess

Worked example

Take the calculator's default inputs — a property price of €350,000 (treated as the dutiable value) with no relief claimed, so the standard 5% rate applies:

With no relief, the duty on a €350,000 purchase is €17,500.00 at the standard 5% — an effective rate of exactly 5%. The reliefs change the picture dramatically: a first-time buyer pays just €7,500.00 (an effective 2.14%), an owner-occupier on the 3.5% track pays €14,500.00, a second-time buyer nets €13,200.00 after the €4,300 refund, and a buyer of Urban Conservation Area or old property pays nothing at all because the price sits under the €750,000 zero-rate band. Because you can claim only one relief, the calculator shows the saving for the track you select against the standard 5% duty.

When your result may differ

Your actual duty can differ from this estimate for several reasons. First, duty is charged on the higher of price or market value — if the Commissioner for Tax and Customs (CFR) considers the declared price below market, the dutiable value (and the duty) rises. Second, the reliefs carry conditions and deadlines: the first-time buyer scheme requires you never to have owned residential property in Malta or Gozo; the second-time buyer refund requires you to replace your sole residence within 12 months and applies to acquisitions by 31 December 2026 (the band is €93,000, not €86,000, for persons with disability); and the UCA / old-property 0% band runs to transfers by 31 December 2026. Third, the 1% promise-of-sale instalment is paid earlier than the 4% deed balance, so your cash-flow timing differs even though the total is unchanged. Finally, the expired Gozo 2% rate and any future Budget 2027 changes are not reflected here, and the calculator covers ordinary purchases only — donations, transfers between spouses, company share transfers and inheritances (causa mortis) follow separate rules under Cap. 364. Always confirm the rate and your eligibility with the CFR or your notary before signing.

Rates and thresholds

Duty on documents and transfers on immovable property in Malta, applicable in 2026.

Sources & legal basis

Update log

• 2026-06-02 — Reviewed 2026 property duty rates and reliefs; confirmed the first-time buyer scheme made permanent in Budget 2026.
• 2026-06-15 — Added worked example, rates and thresholds table, and official source table; expanded the explanation of how the dutiable value, reliefs and the promise-of-sale instalment work.