Malta Wealth & Property Tax
Detailed wealth & property tax rates and rules for Malta in 2026.
Wealth Tax
Malta does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Malta does not levy inheritance tax. However, a duty on documents (stamp duty) of 5% applies to transfers of immovable property and marketable securities by causa mortis (on death). Transfers between spouses and to direct descendants benefit from reduced rates.
Top Rate
0%
Property Tax
Malta does not levy an annual property tax. However, a 5% stamp duty applies on property transfers (reduced to 3.5% for first-time buyers in certain areas, and 2% for property in Gozo). A final withholding tax of 8% applies on property sale proceeds (12% for property held less than 5 years).
How Malta Wealth Tax compares
Malta does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
