Malta Duty on Documents

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Duty on Documents and Transfers is a tax levied on the fair market value of the asset which is transferred. For the purposes of Duty, transfer includes any assignment, conveyance, sale, partition, donation, sale, redemption of ground rent etc;

Duty on documents is charged upon the execution of specified documents, when such documents (policy of insurance, bills of sale, banking credit card, notarial deeds, redemption of ground rent filed in Court etc;) are executed in Malta or when use thereof is made in Malta.

A summary of the transfers that attract duty on documents and the applicable rates is set forth in the following table:

Details	Amount

Immovable Property
Any transfer of an immovable or any real right over such immovable situated in Malta	Euro 5 for every EUR 100 of the value or part thereof

Marketable Security
Any transfer of marketable securities e.g. shares of Maltese registered company with less than 25% of its assets consist of immovable property in Malta;	EUR 2 for every EUR 100 of the value or part thereof
Any transfer of marketable securities e.g. shares of Maltese registered company with more than 75% of its assets consist of immovable property	EUR 5 for every EUR 100 of the value or part thereof
Any transfer of marketable securities e.g. shares of Maltese registered company with no immovable property situated in Malta and which company has less than 90% of its business interests situated outside Malta	EUR 2 for every EUR 100 of the value or part thereof

Insurance Policies
Policies of life insurance	EUR 0.10 for every EUR 100 or part thereof of the sum insured

Auction Sales
Auction sale of movables	EUR 2.60 per every EUR 100 or part thereof of the price payable by such purchaser

Emphyteutical Grant
Term is less than 25 year	EUR 12 per every EUR 100 or part thereof
Term is more than 25 years but less than 50 years	EUR 60 per every EUR 100 or part thereof
Term is more than 50 years but less than 75 years	EUR 80 per every EUR 100 or part thereof
Term is more than 75 years	EUR 100 per every EUR 100 or part thereof

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Malta Duty on Documents

Details

Amount