Country tax profile · 2026

Malta capital gains tax
How Malta treats capital gains
No separate CGT; capital gains taxed as income at normal rates. Immovable-property transfers generally taxed via 8% final withholding on transfer value.
Compiled by MyNomadWorld for Malta and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Malta compares
57 of 197 countries we track have no capital gains tax for individuals. Malta is one of them.
Who is a tax resident of Malta?
Ordinary residence assessed on the facts of one's regular life (no strict 183-day bright line, though ~183 days presence generally treated as resident); non-domiciled residents taxed on remittance basis.
Related Malta taxes
Moving to Malta?
Get matched with a vetted Malta tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Malta capital gains tax FAQ
What is the capital gains tax rate in Malta?
No separate CGT; capital gains taxed as income at normal rates. Immovable-property transfers generally taxed via 8% final withholding on transfer value.