Capital gains tax in Malta 2026

Malta taxes gains only on listed asset types — mainly securities, partnership interests and intellectual property — at the ordinary 0–35% scale; anything off the list, including most personal assets, escapes entirely.

Real estate runs on its own track: sellers pay a final 8% transfer tax on the sale price rather than tax on the gain, and a home owned and lived in for 3+ years sells tax-free.

At a glance

top rate: 35% (ordinary scale) on chargeable gains; 8% of price for property
entry band: 0% within the personal tax-free band
tax year basis: Calendar year (basis year)
filing deadline: With the return by 30 June; property tax withheld at the deed
residency basis: Residents: chargeable gains worldwide (non-doms: foreign gains always exempt)
regime flag: Securities listed on a recognized exchange: exempt

Rates

Capital gains treatment (2026)

Rate	Base	Applies to
0% – 35% (income scale)	Gain	Unlisted shares, partnership interests, intellectual property and other chargeable assets
0%	—	Securities listed on a recognized stock exchange (unless the fund holds 85%+ Maltese assets)
8% final	Sale price	Maltese real estate — 10% for property acquired before 2004; charged on price, not gain
0%	—	Your main home, owned and occupied 3+ years and sold within 12 months of vacating
15% optional final	Gain	Units in Maltese collective investment schemes with 15%+ foreign assets — or declare at scale rates

Thresholds & allowances

Main residence exemption3 years
Owned and occupied as your own residence for 3+ years and disposed of within 12 months of moving out
Capital lossesOffset gains only
Usable against this year's and later years' capital gains — never against ordinary income
Rollover reliefAvailable
On replacing qualifying business assets, subject to conditions

Residency

Residency trigger

Ordinarily resident and domiciled individuals pay on worldwide chargeable gains at scale rates; resident non-doms never pay on foreign capital gains — even when the money is brought to Malta.

Non-resident treatment

Non-residents are exempt on disposals of shares in Maltese companies, unless the company's assets are wholly or mainly Maltese real estate; Maltese property sales bear the same 8% final transfer tax.

Notes

Only assets on the statutory list are taxable — gains on cars, jewellery, foreign personal effects and other unlisted asset types are simply outside the net.
The 8% property transfer tax is charged on the price whether or not you made a profit; it replaced gain-based taxation for most transfers.
New arrivals can step up the base cost of foreign assets acquired before becoming resident or domiciled, wiping pre-arrival paper gains.
Trade losses carry forward indefinitely, but capital losses only ever meet capital gains.

FAQ

Does Malta tax share gains?

Gains on unlisted shares are taxed at the ordinary scale up to 35%; shares listed on a recognized exchange are exempt — 0%.

What tax applies when I sell Maltese property?

A final 8% of the sale price (10% if you bought before 2004) withheld at the deed — but 0% for a main home owned and occupied for 3+ years and sold within 12 months of vacating.

Are foreign gains of expats taxed?

Not if you are resident but not Maltese-domiciled: foreign capital gains are 0% in Malta even when remitted.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See capital gains tax in other countries

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