🇲🇹 Malta Tax and Customs Administration (MTCA) & Notarial Council
Malta Property Capital Gains & 8% FWT Calculator
Calculate the statutory property transfer tax payable on immovable property sales in Malta (8% standard, 5% for long-term/UCA, 2% sole residence) and net proceeds.
⚡ Property Sales Presets
Transaction & Property Classification
EUR €
Total Property Transfer Tax (FWT)
€20,000.00
Net Seller Proceeds: €215,250.00
Statutory Deduction Breakdown
| Gross Contract Selling Price | €250,000.00 |
| Final Withholding Tax (FWT) Rate | 8.0% Rate |
| Agency Commission (incl. 18% VAT) | €14,750.00 |
| Total Deductions at Notary Deed | €34,750.00 |
| Net Cash Proceeds Retained by Seller | €215,250.00 |
Frequently Asked Questions
How is property transfer tax calculated in Malta? ▼
Under the Malta Income Tax Act, capital gains on immovable property are taxed under a Final Withholding Tax (FWT) system based on the gross transfer value (sales price) rather than net profit.
What is the standard Final Withholding Tax rate on property sales? ▼
The standard statutory FWT rate is 8% of the transfer value. This tax is withheld by the public notary at the publication of the final deed of sale and remitted directly to MTCA.
When does the reduced 5% property tax rate apply? ▼
A reduced 5% rate applies if the transferor acquired the property before 2004, or if the property is located in an Urban Conservation Area (UCA) or restored traditional townhouse.
Is there a full tax exemption for a primary sole residence? ▼
Yes, transfers of an individual's sole ordinary residence owned and occupied for at least 3 consecutive years immediately preceding the sale are 100% exempt from property transfer tax.
What is the tax rate on inherited property (causa mortis)? ▼
Property acquired through inheritance after 1992 is taxed at a final withholding rate of 12% on the difference between the sale price and the declaration value established in the causa mortis deed.