Malta: Amendments to property-related tax exemption
Exemption covers transfers from October 12, 2021, to December 31, 2025
The government published the "Relief from Income Tax and from Duty on Documents and Transfers on Certain Property Transfers (Amendment) Rules, 2025," to amend certain property-related incentives that had been extended for one year.
Background
The exemption from corporate income tax and stamp duty on the first €750,000 of qualifying property transfers applies if parties declare their intent to claim the relief, with a notary publishing a deed and notifying the Commissioner for Tax and Customs by January 31, 2026.
The exemption covers transfers from October 12, 2021, to December 31, 2025.
For more information, contact a KPMG tax professional in Malta:
Sharon May Scicluna | sharonmayscicluna@kpmg.com.mt