Malta Capital Gains Tax
Detailed capital gains tax rates and rules for Malta in 2026.
Capital GainsEUR
Capital gains are generally taxed at the standard income tax rate (up to 35%). However, real estate transfers are subject to a final withholding tax of 8% on the transfer value (12% for property held less than 5 years). Gains on listed securities are generally exempt. Non-domiciled residents are not taxed on foreign capital gains not remitted to Malta.
Standard Rate
35%
Exemptions
- Transfer of a principal residence (own use for 3+ years) is exempt
- Transfers of securities listed on recognized stock exchanges are generally exempt
- Immovable property may be subject to a final withholding tax of 8% on transfer value instead
How Malta Capital Gains compares
Malta’s capital gains tax rate of 35% is the 7th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Malta
35%
Europe average
17.8%
Global average
13.8%
