The real estate sector in Malta has been customarily regarded as the backbone for a substantial part of the Maltese economic activity. Consequently, a number of fiscal incentives have been announced from time to time to incentivize certain aspects of the immovable property market. The fiscal aspects relating to property transactions are typically wide in nature and depend upon the particular aspects of the transactions, the location of the property, holding period, previous transactions concerning the same property and other particularities concerning the individual circumstances of the buyer and the seller.

Buyers and sellers involved in immovable property transactions situated in Malta should consider and evaluate their tax exposure. Property Transfer Taxes and Duty on Documents and Transfers are the main considerations.