{"country":{"id":22,"continentId":2,"continentName":"Europe","continentSlug":"europe","name":"Malta","slug":"malta","currencyCode":"EUR","currencySymbol":"€","requiresRegion":false,"summary":"Malta has no general inheritance tax, but duty can apply to inherited property and securities. Estimate standard Maltese property duty before exemptions.","defaultMetaDescription":"Malta has no general inheritance tax. Estimate the standard duty on inherited Maltese property and check which family-home exemptions and other charges are excluded."},"regions":[],"rules":{"base":{"id":78,"countryId":22,"regionId":null,"thresholdAmount":0,"taxRate":0.05,"dependantAllowance":0,"disclaimer":"Estimates standard 5% duty on inherited Maltese immovable property only, before exemptions or rebates. Enter Maltese property only in Property. Cash and other assets are not charged this property duty. Family-home exemptions, reduced residence rates, securities duty, foreign taxes and notarial fees are excluded. Debts do not reduce the property-duty base. A notary must establish the actual duty.","effectiveFrom":"2026-11-02","model":{"kind":"property-duty","note":"Estimates standard 5% duty on inherited Maltese immovable property only, before exemptions or rebates. Enter Maltese property only in Property. Cash and other assets are not charged this property duty. Family-home exemptions, reduced residence rates, securities duty, foreign taxes and notarial fees are excluded. Debts do not reduce the property-duty base. A notary must establish the actual duty.","sources":["https://mtca.gov.mt/personal-tax/inheritance/faqs-causa-mortis"],"reviewedOn":"2026-11-02"}}},"content":{"sections":[{"heading":"Does Malta have inheritance tax?","text":"Malta has no general inheritance or estate tax on the total estate. However, inheriting Maltese immovable property can trigger duty on a causa mortis transfer. Some securities transfers also require duty consideration. A zero inheritance-tax rate therefore does not mean every inheritance is free of charges."},{"heading":"Estimate duty on inherited Maltese property","text":"Enter only Maltese immovable property in the Property field. This calculator applies the standard 5% duty to that property's date-of-death market value before exemptions or rebates. Other asset fields contribute to the estate and beneficiary-share illustration, but no securities duty is calculated. Debts reduce the distributable estate, not this property-duty base."},{"heading":"Family-home exemptions can change the result","text":"A surviving spouse may qualify for an exemption on the deceased spouse's share of the home. Children inheriting their parents' residence may also qualify, subject to residence and deed requirements. Reduced rates and other reliefs depend on the circumstances. These are not applied automatically here: a notary should establish eligibility before you treat the standard-duty estimate as payable."},{"heading":"Example: a EUR 300,000 Maltese property","text":"At the standard 5% rate, a EUR 300,000 inherited property produces EUR 15,000 of duty before reliefs. Adding EUR 100,000 of cash leaves that property-duty estimate unchanged. With two equal beneficiaries, no debts and no other charges, the illustrative amount remaining is EUR 192,500 each. An eligible exemption could reduce the duty, while notarial fees or securities duty could add costs."}],"faqs":[{"question":"Is inherited cash taxed at 5% in Malta?","answer":"No. The standard 5% property-duty estimate shown here is not applied to cash or to the whole estate. Separate rules can affect securities and foreign assets."},{"question":"Does the calculator include duty on company shares?","answer":"No. Company-share transfers can require a valuation and a separate duty calculation, including consideration of exemptions. The stocks, shares and business fields show their estate value, not a securities-duty estimate."},{"question":"Do I need a notary for inherited Maltese property?","answer":"Yes. A notary prepares the causa mortis deed and assesses applicable duty and reliefs. Timing matters for exemptions, rebates and possible interest, so seek advice promptly after the death."}]},"url":"https://die.tax/country/malta","limitations":"Illustration only. A null model means a single-rate illustration with modelled allowances. A model with incomplete=true excludes state taxes."}