Malta: deposit 15%, rent 15%, sale 8%; the first EUR 200,000 is permanently duty free for first-time buyers

Deposit interest bears a final 15% withholding tax at the depositor’s option. Rent can be taxed at 15% of the gross amount by choice (10% for restored housing). A property sale is taxed at 8% of the price, or 10% if bought before January 1, 2004. Stamp duty on purchase is 5%; the first EUR 200,000 is permanently exempt for first-time buyers; the EUR 86,000 relief (replacing a sole home) and the EUR 750,000 relief (conservation areas) apply to transactions until December 31, 2026.

Source

PwC Worldwide Tax Summaries

Status

verified

Published

October 30, 2026