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Purchase of Property

European Union nationals may freely purchase property in Malta when it is their intention to establish their primary residence in that same property. 

Non-Maltese nationals require an AIP (Acquisition of Immovable Property by a non-resident) permit issued by the local authorities prior to purchasing a property in Malta.  This restriction does not apply to:

  • properties located in areas defined as Special Designated Areas.
  • EU citizens when purchasing property which is to serve as their primary residence and who have not been resident in Malta for at least five continuous years.
  • EU nationals who have been resident in Malta for at least five continuous years (these may purchase any number of properties). 

    Where one of the spouses is an EU citizen and the other spouse is a non-EU citizen, both can benefit from the exemption outlined above and acquire property without the neeed of obtaining an AIP permit, provided the acquisition is being made to establish therein their primary residence.


Importation of Household Goods and Furniture

Individuals taking up residence in Malta may import their household goods and furniture into Malta free of VAT and import duties. Residents who are third country nationals may be required by the customs authorities to make a deposit or provide a bank guarantee for the amount of VAT/duty in question. This deposit is then refunded after a defined period.



Importing a Car

EU citizens may register a car in Malta without the payment of any tax provided that they can prove that they have transferred their residence to Malta and have owned the car for 24 months prior to it being brought into Malta. The car must be brought into Malta within 12 months of taking up residence.