Do first-time buyers pay stamp duty in Malta?
Dr. Michael LaferlaNotary · Notary, Notarial Council of MaltaTaxesReviewed: 6 July 2026
The short answer
First-time buyers in Malta pay no stamp duty on the first €200,000 of the property's value — the standard 5% applies only to any value above it. The relief applies when you're buying your first immovable property to establish your sole, ordinary residence, and it was made a permanent scheme in Malta's 2026 Budget.
The relief reduces the 5% stamp duty that would otherwise apply. On the first €200,000 of value there is no duty; above that, the standard rate applies — so on a €300,000 home, a first-time buyer pays duty on €100,000 rather than the full price.
It's aimed at buyers acquiring their first property as their sole, ordinary residence. Conditions apply — your notary confirms your eligibility and applies the exemption on the deed.