The Maltese government has extended key property tax incentives until 31 December 2025, supporting homebuyers, family businesses, and urban conservation efforts. First-time buyers will continue to benefit from duty exemptions, while second-time buyers can claim refunds on the first EUR 86,000 of their new home.
A property tax is an annual or semiannual fee imposed by a local government, payable by property owners within its jurisdiction. It is an ad-valorem tax, meaning the amount due is based on a percentage of the assessed value of the property.
Family business transfers remain at a reduced duty rate of EUR 1.50 per EUR 100. Tax exemptions on vacant and urban conservation properties also continue, but from 2025, storage units are excluded, and stricter garage conditions apply.
