Malta: Personal Taxation
Stamp Duty is levied on various transactions in Malta; the most important are:
- share transfers at 2% of the consideration;
- share issues at 0.4% of the nominal value;
- transfers of immovable property: 5%.
Companies licensed under the Investment Services Act 1994 (ie investment funds) are exempt from stamp duty on share transfers and issues. Maltese companies with predominantly foreign income can also obtain exemption.