Country tax profile · 2026
Malta inheritance tax
How Malta treats inheritance
No inheritance, estate or gift tax; instead 5% stamp duty on immovable property transferred on death no duty on a dwelling house devolving to surviving spouse/cohabitant; reduced 3.5% duty on inherited ordinary-residence dwelling up to €400,000
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
141 of 197 countries we track have no inheritance or estate tax. 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 inheritance tax FAQ
What is the inheritance tax rate in Malta?
No inheritance, estate or gift tax; instead 5% stamp duty on immovable property transferred on death no duty on a dwelling house devolving to surviving spouse/cohabitant; reduced 3.5% duty on inherited ordinary-residence dwelling up to €400,000