The Maltese government has extended property tax exemptions on qualifying transfers until 31 December 2025.
The Maltese government has extended property tax incentives through Legal Notice 93 of 2025, published on 27 May 2025.
The exemption applies to the first EUR 750,000 of the transfer value for qualifying properties and will now cover transfers made up to 31 December 2025.
To benefit, both parties must declare their intention to claim the exemption in the property deed, which must be registered by a notary. A notice of the transfer must also be submitted to the Commissioner for Tax and Customs by 31 January 2026.
