Whether you need an Acquisition of Immovable Property (AIP) permit depends mainly on your citizenship, residence history, intended use and the property's legal designation. Buying a home does not itself give you permission to live in Malta.
| Situation | What to know |
|---|---|
| EU citizen who has lived continuously in Malta for at least five years before buying | No AIP permit is needed. |
| EU citizen without that five-year history, buying a primary home | No AIP permit is needed for a primary residence, but the purchase must genuinely be for that use. |
| EU citizen without that five-year history, buying a holiday home | An AIP permit is generally needed because this is a secondary residence. |
| Buyer of a property within a legally designated Special Designated Area | No AIP permit is needed under the SDA exemption, regardless of residence. Have a notary verify the property's exact location. |
Who needs an AIP permit?
The Malta Tax and Customs Administration (MTCA) says an EU citizen who has lived continuously in Malta for at least five years at any time before the purchase can buy without an AIP permit. An EU citizen without that history can buy a primary residence without one, but generally needs a permit for a secondary home. The primary-residence rule also covers a buyer moving their ordinary residence to Malta; it is not a way to classify a holiday home as a primary home.
Under the AIP Act, a non-EU buyer generally needs a permit unless an exemption applies. Maltese long-term resident status and a qualifying joint purchase with a Maltese or EU-citizen spouse are among the distinctions a notary should check; an ordinary residence permit is not the same as long-term resident status. The Act defines an EU member state, not EEA or Swiss citizenship alone, as the relevant citizenship category. These acquisition rules apply in Gozo as well as Malta.
What changes in a Special Designated Area?
The AIP Act exempts purchases within a legally designated Special Designated Area (SDA) from the permit requirement, regardless of the buyer's residence. Not every development marketed to overseas buyers is an SDA: ask your notary to confirm that the particular property falls inside the designated boundary.
MTCA says an ordinary non-resident AIP buyer is generally limited to one property outside SDAs. A dwelling bought under an AIP permit must be used as a residence by the permit holder and family, not rented to third parties. That is a condition of an AIP purchase, not a blanket rental ban on every foreign-owned home. If you hope to let an SDA property, have the notary check the rules for that property and the intended type of letting before committing.
What will the purchase cost, and what should you do first?
Engage a notary before signing a promise of sale. MTCA says the notary handles title searches and deeds, and the promise of sale must be presented to the Property Tax Directorate within 21 days. The buyer pays 1% provisional stamp duty at that stage. A separate deposit paid to the seller is an agreed contractual amount: the Government of Malta's buyer guide describes 10% as typical, not mandatory. Ask the notary to check conditions covering title, finance and any AIP approval.
MTCA illustrates ordinary buyer's stamp duty at 5%, with the provisional 1% counted toward it; relief may change the amount due. The seller pays property-transfer tax. Budget separately for notarial, search and any bank costs. MTCA's AIP guidance quotes a €233 permit fee on issue and aims to issue a permit within 35 days of a complete, correct application. The accessible Act quotes €232 or a later prescribed fee, so confirm the payable amount with MTCA when applying.
Do not rely on an older AIP price threshold when choosing a property. MTCA's FAQ quotes €174,274 for a flat or maisonette and €300,619 for other property, citing a 2024 notice, but a newer Immovable Property Price Index notice was published in July 2026. The operative 2026 minimum euro values could not be verified from the available notice. Ask MTCA or your notary for the current minimum for your property type before you sign.
If a permit is needed, MTCA's application guidance asks for a completed form and passport copy, and allows a copy of the promise of sale if one has been signed. First-time AIP applicants are also asked for photographs; confirm current submission requirements with MTCA. For an AIP-permitted dwelling, the Act generally requires completion within six months of permit issue unless extended, followed by delivery of a certified deed copy within three months of the deed.
Can you claim first-time-buyer relief or a grant?
A current servizz.gov.mt listing advertises a first-time-buyer stamp-duty exemption on the first €200,000 of a first residence. MTCA says eligibility criteria changed for transfers from 28 October 2025, including how earlier residential and non-residential purchases are treated. Foreign nationality alone neither grants nor rules out relief: ask your notary to verify the operative exemption and your purchase history before calculating duty.
Grants are separate from stamp-duty relief. The Housing Authority's 2026 terms for its €10,000 property-acquisition grant require, among other conditions, Maltese or EU citizenship, a bank home loan and use of the home as an ordinary residence. A distinct grant for specified property types advertises up to €15,000 in Malta or €40,000 in Gozo for qualifying deeds signed during 2024–2026; it requires Maltese residence and is not a general Gozo buying grant. Check the full scheme terms and deadlines before budgeting for either payment.
Does ownership give you the right to live in Malta?
No. Identità treats a purchase deed as possible proof of accommodation for a residence application, not as a residence permit in itself. Check your immigration route separately from AIP eligibility before buying. This matters particularly if you plan to make the property your primary home; Malta residence permit requirements depend on your circumstances.
Questions people ask
Can a foreigner buy a holiday home in Malta or Gozo?
Yes, subject to the applicable AIP rules. An EU citizen without the qualifying five years' residence generally needs a permit for a secondary home; a non-EU buyer generally needs one unless an exemption applies. An SDA purchase is exempt from the AIP permit requirement.
Can I rent out a property bought with an AIP permit?
Not if it is an AIP-permitted dwelling subject to the residential-use condition: MTCA says it cannot be rented to third parties. Do not assume the same condition applies to every foreign-owned or SDA property; check the particular purchase and intended letting.
Are the AIP minimum purchase prices for 2026 confirmed?
Not from the available official material. MTCA's published euro figures cite a 2024 notice, and a newer index notice was published in July 2026. Ask MTCA or your notary for the operative minimum before agreeing a price.
Sources
- Malta Tax and Customs Administration, Conditions for Buying Immovable Property
- Immovable Property (Acquisition by Non-Residents) Act, Chapter 246
- Malta Tax and Customs Administration, Acquisition of Immovable Property FAQ
- Malta Tax and Customs Administration, Buying a Property
- Government of Malta, Moving to Malta? A Guide for Foreigners
- Malta legislation portal, Legal Notice 202 of 2026
- Malta Tax and Customs Administration, Applying for a Permit to Buy Immovable Property
- servizz.gov.mt, First-Time Buyer – Stamp Duty Exemption (€200,000)
- Malta Tax and Customs Administration, Overview of Recently Published Legal Notices, July–December 2025
- Housing Authority, Property Acquisition Grant Scheme, 2026 terms
- servizz.gov.mt, Grant for First-time Buyers
- Identità, Economically Self-Sufficient Residence Permit FAQs
General information, not individual legal advice. Check your contract and current official rules before acting.