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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:
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.