Buyers Guide - Death & Donation Duties
Residents who die in Malta can expect to pay death duties on their homes or estates held in the country. This may amount to about 5% of the estate, which must be paid upon the death of the testator. No succession duties exist between spouses, unless the surviving spouse currently resides in the property.
Regarding instances of donations, a stamp duty must be paid. It is calculated as 5% of the value of the donation of the (immovable) property. For movable property, there is no duty required for the transfer of these items.