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The Motor Vehicles Registration and Licensing Act (Cap 368) provides for exemptions or relief from the payment of registration tax on the registration of motor vehicles and, in other instances, for the use of a motor vehicle in Malta which is already registered in another country, without the need for this vehicle to be registered in Malta.
Under the aforementioned Act, the following vehicles may be used on the road without payment of the vehicle registration tax or part thereof:
1. Motor Vehicle brought temporarily into Malta
Any private motor vehicle, including a caravan or motor home, registered in another country, which satisfies all the following conditions:
- is brought temporarily into Malta for a period, consecutive or otherwise, not exceeding seven (7) months in any 12 month period;
- by a person who has his normal residence outside Malta;
- that the person does not have an identity card issued in terms of the Identity Card Act or is, under this Act, obliged to be in possession of an identity card;
- the vehicle is used for personal or business purpose.
2. Motor Vehicle brought over by a person under a works contract
Any motor vehicle registered in another country which is brought into Malta by a person who has his normal residence elsewhere and who comes to Malta under a works contract, shall be exempt for a period of 12 months from the date of the vehicle’s arrival in Malta.
3. Motor Vehicle brought over by a person pursuing their studies in Malta
Any registered private motor vehicle imported or brought temporarily into Malta for personal use by a student who has their normal residence elsewhere and who is residing in Malta for the purpose of pursuing their studies in an educational institution authorised as such by the education authorities.
4. Motor Vehicle brought over for demonstration purposes
A motor vehicle brought into Malta by a licensed motor vehicle trader as a representative sample of a particular vehicle to be displayed or used for demonstration with a view to obtaining orders for similar vehicles provided the vehicle was brought temporarily into Malta with the authorisation of the Malta Transport Authority.
5. Motor Vehicle brought over on transfer of residence
This refers to a motor vehicle which is the personal property of a private individual and is being brought permanently into Malta by the individual when s/he is transferring residence to Malta from abroad.
To qualify for relief the applicant must:
- have had his/her residence outside Malta for a continuous period of at least 24 months;
- have transferred his/her residence permanently to Malta;
- be the registered owner of the vehicle at the time of transfer;
- have had possession of and actually used the vehicle abroad for at least 24 months before the date on which he/she ceased to have his/her residence outside Malta;
- not be a student returning to Malta having attended a school, university or other educational or vocational establishment abroad for a period of less than five years or a person who had been serving in Malta’s diplomatic corps outside Malta;
- holds a valid driving licence.
The documentation to corroborate the aforesaid shall include:-
- sale/acquisition of property abroad and in Malta;
- a rent agreement covering a period of no less than one year if no property has been acquired in Malta;
- evidence of payment of income tax or social benefits abroad;
- cessation of employment abroad;
- day-to-day transaction receipts/utility bills (electricity/gas/water/telephone bills or receipts, bank statements and other day to day living expenses);
- travel records connected with trips into or out of Malta.
To qualify for relief the vehicle must:
- have been in the possession of the applicant and used by him/her for a continuous period of least 24 months prior to the vehicle’s arrival in Malta;
- be registered in applicant’s name.
The documentation to corroborate the aforesaid shall include:-
- vehicle registration certificate;
- insurance certificate;
- the sales invoice, receipt of purchase or other similar document vehicle servicing/fuelling shipping/transportation/carriage etc.
Application procedure
The application for exemption together with all possible documentary evidence must be presented to the competent authority before or immediately upon the arrival of the vehicle in Malta. It is advisable that the necessary clearances be achieved before the vehicle arrives in Malta.
The applicant will be informed of the final decision (approval or rejection of exemption) in writing and may appeal from such a decision within 21 days from the date of the decision
Approval of exemption
Where an application for exemption is upheld, the applicant shall immediately be notified by letter. Applicant shall apply for the vehicle’s registration at least within seven days from the vehicle’s arrival in Malta, or within seven days from receiving the letter of acceptance if the vehicle is already in Malta.
Restrictions
The motor vehicle may not be sold, given away, disposed of, hired out or lent following its importation or its bringing into Malta unless the vehicle registration tax to which the exemption relates is paid thereon in accordance with the provisions of the First or Second Schedule to the Motor Vehicles Registration and Licensing Act (Cap 368).
Contact one of our officers to initiate the registration process for a Vehicle in Malta. Simply fill in the contact box below or contact us by email on enquiries@fbsmalta.com or by calling at +356 2338 1500
We are committed to providing you with a swift solution best suited to your needs.
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