Quick answer
Malta taxes capital gains only on specific assets. Share gains are taxed with your income at up to 35%. Malta Stock Exchange-listed shares are exempt. Maltese property is taxed at 8% of the sale price. Non-domiciled residents pay nothing on foreign gains, even when remitted to Malta.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You hold shares, ETFs, crypto or property, and you live in Malta or plan to. This guide shows how much you really pay on a sale in 2026, and the legal ways to pay less.
Malta capital gains tax in 2026: the key figures
| Asset or situation | 2026 rule |
|---|---|
| Maltese property (standard) | Final tax of 8% of the sale price |
| Maltese property acquired before 1 January 2004 | Final tax of 10% of the sale price |
| Qualifying old, vacant or conservation-area property | First EUR 750,000 exempt if transferred by 31 December 2026 |
| Shares and securities (domiciled residents) | Gain added to income, taxed at 0% to 35% |
| Malta Stock Exchange-listed shares | Exempt |
| Foreign gains of non-domiciled residents | Not taxed, even if remitted |
| Exit tax for individuals leaving Malta | None |
Is this guide for you?
Read on if you…
- live in Malta and plan to sell shares, funds, crypto or property
- are a non-dom and want to know what happens to foreign gains
- are planning to sell before or after a move
Probably not your case if you…
- trade frequently as a business: your profits are trading income, not capital gains
- only hold cash savings and pension products
Which gains does Malta tax?
Malta has no general capital gains tax. It only taxes gains on assets listed in the Income Tax Act. These are:
- immovable property (land and buildings);
- shares and other securities, except fixed-return investments such as most bonds;
- a business, goodwill and intellectual property;
- interests in partnerships and beneficial interests in trusts.
A gain on anything else, such as a car, art or jewellery, is outside the tax. Good news: that list is short.
What you pay then depends on two things: the asset type and your tax status.
How much do you pay, asset by asset?
| Asset | Domiciled resident | Non-domiciled resident | Non-resident |
|---|---|---|---|
| Maltese property | 8% of sale price (final) | 8% of sale price (final) | 8% of sale price (final) |
| Unlisted Maltese company shares | Gain taxed at 0%–35% | Gain taxed at 0%–35% | Often exempt, under conditions |
| Malta Stock Exchange-listed shares | Exempt | Exempt | Exempt |
| Foreign shares and ETFs | Gain taxed at 0%–35% | Not taxed, even if remitted | Not taxed |
| Fund units | Gain generally taxed at 0%–35% | Foreign funds not taxed | Often exempt, under conditions |
| Crypto (payment tokens) | Generally outside capital gains rules unless you trade | Foreign gains not taxed | Not taxed |
Shares and ETFs
For domiciled residents, the gain is added to your other income. You then pay your normal rate, from 0% up to 35%. See personal income tax in Malta for the bands.
There's one big exemption. Shares listed on the Malta Stock Exchange are exempt. The exemption has also been extended to certain shares on recognised foreign exchanges, under conditions.
Selling shares in a company that holds Maltese property? Those shares can be treated like property, and duty on documents may apply too.
Crypto
Malta's tax authority issued guidelines on crypto-assets. Payment tokens ("coins") are generally not on the list of taxable capital assets. Security-like tokens follow the share rules. Frequent trading is taxed as income. The crypto taxation guide for Malta covers the details.
Property
Property works differently. Malta taxes the transfer value, meaning the sale price, not your profit. The notary withholds the tax at the deed.
- 8% is the standard rate.
- 10% applies if you acquired the property before 1 January 2004.
- Lower rates apply in some cases, such as a sale within five years of acquisition by a non-trader.
Your main residence can be fully exempt. The usual conditions: you owned and lived in it for at least three years, and sell within 12 months of moving out.
How do non-doms and non-residents fare?
This is where Malta stands out.
A non-dom is someone resident in Malta whose permanent home country is elsewhere. Non-doms are taxed on the remittance basis: foreign income only when brought into Malta. Foreign capital gains go further. They aren't taxed at all, even if you transfer the money into Malta.
Non-residents are taxed only on Maltese gains. Many Maltese shares and fund units are exempt for them, under conditions. Maltese property always stays taxable, at the 8% final tax.
Is there an exit tax when you leave?
No. Malta doesn't tax individuals on unrealised gains when they emigrate. Your new country may have its own entry rules, though. Plan the move in ceasing your tax residency in Malta.
How can you pay less capital gains tax in Malta, legally?
- Use your non-dom status well. Foreign gains are untaxed. Keep a clean record showing which money is a capital gain, not income.
- Separate gains from income. Hold dividends and interest in a different account from sale proceeds. Remitted foreign income is taxable; remitted foreign gains aren't.
- Time property sales. The EUR 750,000 exemption for qualifying old, vacant or conservation-area property only runs to 31 December 2026.
- Check the own-residence exemption before selling your home.
- Consider listed shares. Malta Stock Exchange-listed shares are exempt for everyone.
- Sell before moving somewhere with a high gains tax. Malta has no exit tax. Your next country may tax gains realised there.
Moving to Cyprus instead? Compare with capital gains tax in Cyprus.
Example – Tom, Dutch founder and non-dom
Tom lives in Malta with a Dutch domicile. In 2026 he sells a US ETF portfolio with a EUR 40,000 gain and moves the cash to his Maltese bank. As a non-dom, he pays EUR 0 in Malta on that gain. He also sells his Gżira flat, bought in 2019 for EUR 250,000, for EUR 340,000. The notary withholds 8% of the price: EUR 27,200, about 30% of his EUR 90,000 profit.
Tom paid nothing on one gain and 30% on the other. Your mix matters too.
Find out which of your assets Malta taxes, and where the legal savings are.
Find my savings →Common mistakes (and what they cost)
- Mixing gains and income in one foreign account → remitted money may be taxed as income at up to 35%.
- Assuming property is taxed on the profit → the 8% applies to the price, so a small gain can mean a large tax.
- Treating active crypto trading as capital gains → profits may be reclassified as income and taxed at up to 35%.
- Missing the 2026 deadline for the EUR 750,000 exemption → full 8% on a sale that could have been exempt.
- Ignoring the next country's rules → you save in Malta and pay more after the move.
Frequently asked questions
Does Malta have capital gains tax?
Yes, but only on specific assets. Malta taxes gains on property, shares and securities, businesses, goodwill, IP and some partnership and trust interests. Share gains are taxed at income rates up to 35%. Maltese property is taxed through a final tax on the sale price. Gains on assets outside the list, such as cars or art, are not taxed.
How is the sale of property taxed in Malta?
Usually by a final tax of 8% of the sale price, or 10% if you acquired the property before 2004. The notary withholds it at the deed. Exemptions exist, including your own residence under conditions. Qualifying old, vacant or conservation-area properties sold by 31 December 2026 get the first EUR 750,000 exempt.
Are foreign capital gains taxed in Malta for non-doms?
No. Non-domiciled residents are not taxed on capital gains arising outside Malta, even if they bring the money into Malta. This differs from foreign income, such as dividends or interest, which is taxed when remitted. Keep gains and income in separate accounts, so you can show what you remitted if the tax authority asks.
Is crypto taxed in Malta?
Usually not as a capital gain, if you hold payment tokens as an investment. Malta's crypto guidelines treat such coins as outside the list of taxable capital assets. Tokens that behave like shares follow the share rules. If you trade often, your profits can be taxed as income at up to 35%. Check how your activity is classified.
Do I pay Malta capital gains tax if I'm not resident?
Only on Maltese assets. Non-residents pay the 8% final tax on Maltese property sales. Gains on many Maltese company shares and fund units are exempt for non-residents, under conditions. Foreign assets are outside Malta's scope entirely. Your country of residence will usually tax the gain too, with credit for any Maltese tax under a treaty.
Related guides
- Your complete tax guide to Malta
- Taxation of cryptocurrencies in Malta
- Ceasing your tax residency in Malta
- Corporate income taxes in Malta
- Personal income tax in Malta
- Capital gains tax in Cyprus
- All country tax guides
Sources
- Income Tax Act, Chapter 123 – Laws of Malta
- Commissioner for Revenue (CfR), Malta
- Duty on Documents and Transfers Act, Chapter 364 – Laws of Malta
- PwC Worldwide Tax Summaries – Malta, Individual: Income determination
This guide is general information, not personalised tax advice. See how we research and review.
Malta taxes some gains at 0% and others at 35%. Know which is which.
Find your savings: get your portfolio and property plan checked against Malta's 2026 rules.
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