Malta: Amendments to property-related tax exemption

Exemption covers transfers from October 12, 2021, to December 31, 2025

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July 30, 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

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