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Generic Tax Name Motor vehicles tax - Motor vehicle registration tax
Tax name in the national language Taxxa tar-Registrazzjoni fuq il-Vetturi
Tax name in English Motor vehicle registration tax
Member State MT-Malta
Tax in force since 1994/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Motor Vehicles Registration and Licensing Act (Cap 368)

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope
 
Taxpayers

The importers of motor vehicles.

 
Tax object and basis of assessment

Motor Vehicles.

 

Total Registration Tax = (CO2 x X% x RV) + (length x Y% x RV)

Where:

- X% is the percentage taken from Table 1 below, depending on the CO2 value

- Y% is the percentage taken from Table 2 below, depending on the length

 

For M2 and M3 vehicles (motor vehicles with a seating capacity of more than eight passengers in addition to the driver) and N1, N2 and N3 goods carrying vehicles, the existing Registration Tax system will be retained. However, the VAT on registration tax will no longer be charged.

 
Deductions, Allowances, Credits, Exemptions

Exempt from the tax are: vehicles which are brought from abroad for temporary usage, vehicles which are registered with any other Member State, vehicles belonging to 'non-normal' residents (residing for less than 185 days per year) and students who reside in Malta with their prime purpose being that of studying or training. Vehicles which are imported with the aim of being exported are also exempted.

 
Rate(s) Structure

First Schedule: Registration of motor vehicles used for the transport of goods and other vehicles

 

Category A: N1, N2 and N3 vehicles, special purpose vehicles, tractor units and light weight three-wheeled vehicles having the characteristic of a motor vehicle

N1 vehicles, special purpose vehicles and tractor units and light weight three-wheeled vehicles having the characteristic of a motor vehicle

Latest Euro standard

vehicles with a maximum authorised mass of up to 1,305 kg

Kg x 0.35 + cc x 0.39 x €1

vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg

Kg x 0.39 + cc x 0.43 x €1

vehicles with a maximum authorised mass 1,760 kg up to 3,500 kg

Kg x 0.43 + cc x 0.48 x €1

 

Latest Euro standard -1

vehicles with a maximum authorised mass of up 1,305 kg

Kg x 1.00 + cc x 1.10 x €1

vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg

Kg x 1.10 + cc x 1.20 x €1

vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg

Kg x 1.20 + cc x 1.30 x €1

 

Latest Euro standard -2

vehicles with a maximum authorised mass of up 1,305 kg

Kg x 6.00 + cc x 6.00 x €1

vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg

Kg x 7.00 + cc x 7.00 x €1

vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg

Kg x 8.00 + cc x 8.00 x €1

 

Latest Euro standard -3 and older

vehicles with a maximum authorised mass of up 1,305 kg

Kg x 25.00 + cc x 25.00 x €1

vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,760 kg

Kg x 27.00 + cc x 27.00 x €1

vehicles with a maximum authorised mass exceeding 1,760 kg up to 3,500 kg

Kg x 30.00 + cc x 30.00 x €1

 

N2 vehicles, special purpose vehicles and tractor units.

Latest Euro standard and Latest Euro standard -1

vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg

0

 

Latest Euro standard -2 

vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg

Kg x 5.00 + cc x 7.00 x €1

 

Latest Euro standard -3 and older 

 

vehicles with a maximum authorised mass exceeding 3,500 kg up to 12,000 kg

Kg x 12.00 + cc x 15.00 x €1

 

N3 vehicles, special purpose vehicles and tractor units.

Latest Euro standard and Latest Euro standard -1

vehicles with a maximum authorised mass exceeding 12,000 kg

0

 

Latest Euro standard -2 

vehicles with a maximum authorised mass exceeding 12,000 kg up to 25,000 kg

Kg x 2.10 + cc x 2.50 x €1

vehicles with a maximum authorised mass exceeding 25,000 kg

Kg x 2.70+ cc x 3.50 x €1

 

Latest Euro standard -3 and older 

 

vehicles with a maximum authorised mass exceeding 12,000 kg up to 25,000 kg

Kg x 9.00.+ cc x 12.00 x €1

vehicles with a maximum authorised mass exceeding 25,000 kg

Kg x 10.00 + cc x 13.00 x €1

 

Tax rate formula:

Following the application of the relevant tables under the heading, the total amount of the registration tax shall be equal to the sum total of the maximum authorised mass (kg) of a motor vehicle multiplied by the factor indicated plus the cubic capacity (cc) of the engine of a motor vehicle multiplied by the factor indicated multiplied by €1 and, in respect of used vehicles, this sum shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table hereunder plus 0.5% for each 10,000 kms showing on a vehicle’s odometer:

{[(kg x Y) + (cc x Y)] x €1} x {100% - [Y% of total annual depreciation + 0.5% for each 10,000 kms]}

 

Provided that the maximum depreciated value of a motor vehicle in this category shall not exceed 95%, and once this value is reached there shall be no further reductions.

 

Depreciation according to year of first registration of vehicle:

Year

Annual Depreciation

Total Depreciation

0

12%

12%

1

14%

26%

2

19%

45%

3

5%

50%

4 onwards

5%

55%

5

5%

60%

6

5%

65%

7

5%

70%

8

5%

75%

9

5%

80%

10

5%

85%

11

5%

90%

12

5%

95%

13 onward

n/a

95%

 

For the purpose of registration tax, where a vehicle used for the transport of goods (N1, N2 and N3), or a special purpose vehicle or a tractor unit, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by an official document showing the emission levels equivalent to Euro standards (the said official document may be a certificate of conformity or a type approval certificate or a vehicle registration certificate or a declaration by the vehicle's manufacturer), the registration tax rates to be paid thereon shall be equivalent to those under the different Euro standards:

 

Up to and including Euro 2 / II

Euro 3 / III

Euro 4 / IV

Euro 5 / V

Euro 6/VI

N1

Up to and including year 2000

2001 to 2005

2006 to 2010

 2011 to 2014

from 2015

N2

Up to and including year 2000

2001 to 2005

2006 to 2008

2009 to 2013

from 2014

N3

Up to and including year 2000

2001 to 2005

2006 to 2008

2009 to 2013

from 2014

  

Where an importer or dealer or owner of a motor vehicle intends to change the engine of a motor vehicle prior to its registration with the Authority, he shall inform the Authority in writing. Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.

 

Category B: electric, hybrid N1, N2, N3 vehicles, special purpose vehicles and tractor units

 

1. battery driven electric vehicles

0%

2. petrol (or diesel) electric hybrid vehicles

0%

 

Category C: vintage Category N vehicles for private use

N1 vehicles for private use, special purpose vehicles and tractor units with a maximum mass not > 3.5 tonnes and N2 vehicles for private use, special purpose vehicles and tractor units with a maximum mass > 3.5 tonnes ≤ 5 tonnes

 

Vintage vehicles certified authentic by the vintage vehicle classification committee:

1. vehicles with an age of 50 years or over from date of manufacture

0%

2. vehicles with an age of 30 years or over but less than 50 years from date of manufacture

28.5%

 

N2 vehicles for private use, special purpose vehicles and tractor units with a maximum mass > 5 tonnes ≤ 12 tonnes

 

Vintage vehicles certified authentic by the vintage vehicle classification committee:

1. vehicles with an age of 50 years or over from date of manufacture

0%

2. vehicles with an age of 30 years or over but less than 50 years from date of manufacture

28.5%

 

N3 vehicles for private use, special purpose vehicles and tractor units with a maximum mass > 12 tonnes

 

Vintage vehicles certified authentic by the vintage vehicle classification committee:

1. vehicles with an age of 50 years or over from date of manufacture

0%

2. vehicles with an age of 30 years or over but less than 50 years from date of manufacture

28.5%

 

Category D: agricultural tractors

 

Agricultural tractors

0%

 

Category E: vehicles used in enclosed areas

 

Motor vehicles used within enclosed areas, such as dock areas or airports or seaports

0%

 

Category F: machinery without a chassis

 

Forklifts, shovels, excavators, road rollers, bulldozers, road pavers, road scarifiers, rock cutters and asphalt finishers

0%

 

Tax rate formula:

 

The total amount of the registration tax for Categories B- F shall be the registration value (RV) multiplied by the indicated %:

[RV x %]

 

Second Schedule: Registration tax to be paid on the registration of category M motor vehicles, quadricycles, motor vehicles and quad bikes (including electric and hybrid electric vehicles

 

Category A: M1 motor vehicles (including autogas vehicles, vehicles to be registered to be used as taxicars, hired or leased vehicles and chauffeur driven vehicles), other than those vehicles classified under Category H, whether new or used (rates based on the CO2 and length of the vehicle):

 

 

Petrol-engine

CO2

 

 

 

Latest Euro

Standard

 

 

 

Latest Euro

Standard  minus 1

 

 

 

Latest Euro

Standard minus 2

 

 

Latest Euro

Standard minus

3 and older

 

 

0g/km up to and including 100g/km

CO2 x RV x 0.07%

CO2 x RV x 0.15%

CO2 x RV x 0.20%

CO2 x RV x 0.23%

More than 100g/km up to and including 130g/km

CO2 x RV x 0.09%

CO2 x RV x 0.17%

CO2 x RV x 0.23%

CO2 x RV x 0.26%

More than 130g/km up to and including 140g/km

CO2 x RV x 0.10%

CO2 x RV x 0.19%

CO2 x RV x 0.26%

CO2 x RV x 0.30%

More than 140g/km up to and including 150g/km

CO2 x RV x  0.11%

CO2 x RV x 0.22%

CO2 x RV x 0.29%

CO2 x RV x 0.33%

More than 150g/km up to and including 180g/km

CO2 x RV x  0.16%

CO2 x RV x 0.24%

CO2 x RV x 0.32%

CO2 x RV x 0.37%

More than 180g/km up to and including 220g/km

CO2 x RV x 0.18%

CO2 x RV x 0.26%

CO2 x RV x 0.35%

CO2 x RV x 0.40%

More than 220g/km up to and including 250g/km

CO2 x RV x 0.21%

CO2 x RV x 0.29%

CO2 x RV x 0.38%

CO2 x RV x 0.44%

More than 250g/km

CO2 x RV x 0.23%

CO2 x RV x 0.31%

CO2 x RV x 0.41%

CO2 x RV x 0.47%

 

Diesel-engine with particulate matter of 0g/km up to and including 0.005g/km

 

CO2

 

 

 

 

Latest Euro

Standard

 

 

 

Latest Euro

Standard  minus 1

 

 

Latest Euro

Standard minus 2

 

 

Latest Euro

Standard minus

3 and older

 

 

0g/km up to and including 100g/km

CO2 x RV x 0.07%

CO2 x RV x 0.15%

CO2 x RV x 0.20%

CO2 x RV x 0.23%

More than 100g/km up to and including 130g/km

CO2 x RV x 0.09%

CO2 x RV x 0.17%

CO2 x RV x 0.23%

CO2 x RV x 0.26%

More than 130g/km up to and including 140g/km

CO2 x RV x 0.10%

CO2 x RV x 0.19%

CO2 x RV x 0.26%

CO2 x RV x 0.30%

More than 140g/km up to and including 150g/km

CO2 x RV x 0.11%

CO2 x RV x 0.22%

CO2 x RV x 0.29%

CO2 x RV x 0.33%

More than 150g/km up to and including 180g/km

CO2 x RV x 0.16%

CO2 x RV x 0.24%

CO2 x RV x 0.32%

CO2 x RV x 0.37%

More than 180g/km up to and including 220g/km

CO2 x RV x  0.18%

CO2 x RV x 0.26%

CO2 x RV x 0.35%

CO2 x RV x 0.40%

More than 220g/km up to and including 250g/km

CO2 x RV x 0.21%

CO2 x RV x 0.29%

CO2 x RV x 0.38%

CO2 x RV x 0.44%

More than 250g/km

CO2 x RV x 0.23%

CO2 x RV x 0.31%

CO2 x RV x 0.41%

CO2 x RV x 0.47%

 

 

Diesel-engined with particulate matter of over 0.005g/km

 

CO2

 

 

 

 

Latest Euro

Standard

 

 

 

Latest Euro

Standard  minus 1

 

 

Latest Euro

Standard minus 2

 

 

 

Latest Euro

Standard Minus

3 and older

 

 

0g/km up to and including 100g/km

-

CO2 x RV x 0.21%

CO2 x RV x 0.32%

CO2 x RV x 0.37%

More than 100g/km up to and including 130g/km

-

CO2 x RV x 0.24%

CO2 x RV x 0.36%

CO2 x RV x 0.42%

More than 130g/km up to and including 140g/km

-

CO2 x RV x 0.27%

CO2 x RV x 0.41%

CO2 x RV x 0.47%

More than 140g/km up to and including 150g/km

-

CO2 x RV x 0.31%

CO2 x RV x 0.45%

CO2 x RV x 0.53%

More than 150g/km up to and including 180g/km

-

CO2 x RV x 0.33%

CO2 x RV x 0.51%

CO2 x RV x 0.60%

More than 180g/km up to and including 220g/km

-

CO2 x RV x 0.36%

CO2 x RV x 0.56%

CO2 x RV x 0.65%

More than 220g/km up to and including 250g/km

-

CO2 x RV x 0.40%

CO2 x RV x 0.60%

CO2 x RV x 0.70%

More than 250g/km

-

CO2 x RV x 0.43%

CO2 x RV x 0.65%

CO2 x RV x 0.75%

             

 

Length

Rates

0 up to and including 3,450mm

0.0020% x Length x RV

More than 3,450mm up to and including 3,640mm

0.0022% x Length x RV

More than 3,640mm up to and including 3,770mm

0.0024% x Length x RV

More than 3,770mm up to and including 4,030mm

0.0026% x Length x RV

More than 4,030mm up to and including 4,370mm

0.0028% x Length x RV

More than 4,370mm up to and including 4,570mm

0.0030% x Length x RV

More than 4,570mm up to and including 4,770mm

0.0032% x Length x RV

More than 4,770mm

0.0034% x Length x RV

 

The total amount of registration tax shall be equal to the sum of (CO2 x RV by the % value) and added to the sum of the ( % value x length x RV) :

REG TAX = (CO2 x RV x % value ) + (length x RV x % value)

 

Euro Standard for M1 vehicles

New Vehicles: Only Euro 5 or better vehicles will be registered. The Certificate of conformity available to the agent/dealer identifies the Euro standard of a vehicle;

Imported used vehicles from EU countries (mostly from UK): all Euro standards may be registered. The Euro standard may be available on the foreign log-book of the vehicle. Otherwise the following table is used:

Category

Euro 1

Euro 2

Euro 3

Euro 4

Euro 5 and Euro 6

M1

Up to and including 1996

1997 to 2000

2001 to 2005

2006 to 2010

From 2011

 

Imported used vehicles from outside EU (mostly from Japan): no Euro standard available. All ages may be registered. The following table is used to approximate Euro standard of these vehicles:

 

Category

Euro 1

Euro 2

Euro 3

Euro 4

Euro 5 and Euro 6

M1

Up to and including 1996

1997 to 2000

2001 to 2005

2006 to 2010

From 2011

 

Category B: Minimum tax applicable to used M1 motor vehicles (including autogas, electric and hybrid electric motor vehicles) and quadricycles imported from third countries registered on the 1st January 2009 and thereafter

 

 

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

0g/km ≤ 100g/km

-

-

-

-

-

800

900

1,000

2,107

2,360

2,644

2,961

3,316

3,714

4,160

> 100g/km ≤ 130g/km

-

-

-

-

-

1,000

1,100

1,200

2,529

2,832

3,172

3,553

3,979

4,457

4,992

> 130g/km ≤ 140g/km

-

-

-

-

-

1,200

1,300

1,400

2,810

3,147

3,525

3,948

4,421

4,952

5,546

> 140g/km ≤ 150g/km

-

-

-

-

-

3,500

3,920

4,390

4,917

5,507

6,168

6,908

7,737

8,666

9,706

> 150g/km ≤ 180g/km

-

-

-

-

-

4,000

4,480

5,018

5,620

6,294

7,049

7,895

8,843

9,904

11,092

> 180g/km ≤ 220g/km

-

-

-

-

-

7,000

7,840

8,781

9,834

11,015

12,336

13,817

15,475

17,332

19,412

> 220g/km ≤ 250g/km

-

-

-

-

-

12,000

13,440

15,053

16,859

18,882

21,148

23,686

26,528

29,712

33,277

> 250g/km

-

-

-

-

-

13,500

15,120

16,934

18,967

21,243

23,792

26,647

29,844

33,426

37,437

 

 

Category C: Motorcycles

 

Engine capacity

Rate

Battery electric motorcycle

RV x 1.71%

≤ 250cc

0%

> 250cc ≤ 500cc

0.033% x cc x RV

> 500cc ≤ 800cc

0.034% x cc x RV

> 800cc

0.035% x cc x RV

 

Category D: Quad bikes to be used on the road

 

Engine capacity

Rate

 Electric operated quad bikes

RV x 1.71%

≤ 250cc

0.085% x cc x RV

> 250cc ≤ 500cc

0.090% x cc x RV

> 500cc ≤ 800cc

0.095% x cc x RV

> 800cc

0.10% x cc x RV

 

 Tax rate formula:

 

(1) Following the application of the relevant tables under the heading "M1 Motor Vehicles", the total amount of the registration tax shall be equal to the sum total of the CO2 value (g/km - grams per kilometer) multiplied by the registration value (RV) multiplied by the indicated % value, and the total of the length (mm) multiplied by the registration value (RV) multiplied by the indicated % value:

(CO2 x RV x x% ) + (length (mm) x RV x x%).

(2) Where the CO2 value has not been provided to the Authority by the motor vehicle owner, the Authority shall apply the rate of 251g/km.

(3) Where the particulate matter value in respect of M1 diesel-engined vehicles fitted with a Euro 3 or Euro 4 or Euro 5 standard engine is not provided to the Authority by the motor vehicle owner, the Authority shall apply the rate of 0.05g/km in respect of vehicles manufactured between 2001 and 2005 with a Euro 3 engine, the rate of 0.025g/km in respect of vehicles with a Euro 4 engine with a year of manufacture between 2006 and 2010, and the rate of 0.005g/km in respect of vehicles with a Euro 5 engine with a year of manufacture from 2011 and thereafter.

(4) Where, on the application of paragraph 1 above, the amount of tax on the registration of a used M1 motor vehicle imported from a third country in terms of article 6(2) of the Motor Vehicle Registration and Licensing Act is less than the minimum applicable to that motor vehicle, the amount of tax due on the registration of that vehicle shall be the minimum applicable to that vehicle as established in the table under Category B.

(5) For hybrid vehicles the CO2 value shall be the combined level of amount of carbon dioxide (CO2) emissions from a combination of the electric motor and internal combustion engine contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation acceptable to the Authority which confirms compliance with the type approval for the type of vehicle concerned. Otherwise, it shall be the combined level of carbon dioxide (CO2) contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation acceptable to the Authority which confirms compliance with the type approval for the type of vehicle concerned.

The rate of registration tax payable on hybrid vehicles shall be based on the tables for M1 motor vehicles but the CO2 value as provided in the Certificate of Conformity shall be reduced by 30%.

Autogas vehicles

In respect of autogas vehicles the CO2 emissions of the vehicle shall be -

(a) those submitted by the manufacturer of the vehicle or by an approved accredited technical service in respect of vehicles which run solely on autogas or vehicles which run on both autogas and petrol or diesel, or

(b) where no emissions are submitted by a vehicle’s manufacturer or by an approved accredited technical service in terms of paragraph (a) or where a vehicle has been converted to run on autogas and no emissions are submitted, the CO2 emissions of the said vehicle shall be automatically reduced by 10%.

(6) For M1 motor vehicles with CO2 emission levels equal to or higher than 221g/km (and having an emission level equivalent to the latest European Standard or latest European Standard minus one) and motor cycles with an engine capacity equal to or higher than 801cc which are registered for use on the road in Malta solely and exclusively on Saturdays, Sundays, national holidays and other public holidays, the rate of registration tax payable shall be forty per cent of the full rate payable in terms of this Schedule. A minimum level of registration tax equal to €2,000 for M1 vehicles and €1,000 for motor cycles will be applicable to both new and used vehicles being registered in accordance with article 8(4) of the Motor Vehicle Registration and Licensing Act.

Category E: Converted exempted or partly-exempted M1 motor vehiclesand motor cycles and self-drive and chauffeur driven motor vehicles

 

(1)Where an M1 motor vehicle or a motor cycle which, upon registration, had been exempted from the payment of registration tax under article 19 of this Act, is sold to a person who does not qualify for a full registration tax exemption there shall be paid thereon the tax applicable to the market value of the vehicle.

(2)Where an M1 motor vehicle or a motor cycle which, upon registration, had been partly exempted from the payment of registration tax under article 19 of this Act, is sold to a person who does not qualify for a registration tax exemption there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.

(3)Where an M1 motor vehicle which has been registered as a self-drive motor vehicle with a registration mark having two letters followed by the letter K prior to the 1st January, 2010 is converted within thirty-six months from its registration into a private motor vehicle, there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.

(4)Where an M1 motor vehicle which has been registered as a chauffeur driven motor vehicle with a registration mark having one letter followed by the letters GY prior to the 1st January, 2010 is converted within sixty months from its registration into a private motor vehicle, there shall be paid thereon the tax applicable to the market value of the vehicle less the registration tax paid upon the registration of that vehicle.

(5)Where a taxicar, which on its first registration prior to the 1st January, 2010, was a new motor vehicle, is converted into a private car within 60 months from date of first registration as a taxicar, that vehicle shall be valuated by the Authority and there shall be paid on it the registration tax applicable to M1 motor vehicles under the Second Schedule less the 20 per cent already paid on its first registration.

 

 

Category F: M2 and M3 motor vehicles whether new or used:

 

Vehicles

Rate of Tax

Percentage of RV

1. Motor route buses

0%

2. M2 and M3 motor vehicles, including trackless trains and amphibious motor vehicles

 

Latest Euro standard -3 and older

Latest Euro standard -2

Latest Euro standard and Latest Euro standard -1

M2

Kg x 12.00 + cc x 15.00 x €1

Kg x 1.50 + cc x 2.40 x €1

0%

M3

Kg x 10.00 + cc x 12.00 x €1

Kg x 2.20 + cc x 2.60 x €1

0%

 

In respect of used vehicles, the total amounts of registration tax reached using any of the above formulas shall be multiplied by the difference between 100% and the aggregate percentage consisting of the percentage of the total annual depreciation as specified in the table titled "Depreciation according to age of vehicle" in Category A of the First Schedule hereof, plus 0.5% for each 10,000 kms showing on a vehicle’s odometer.

 

For the purpose of registration tax, where an M2 or M3 vehicle, whose year of manufacture falls under any of the following years of manufacture, is not accompanied by a certificate showing the emission levels equivalent to Euro standards, the registration tax rates to be paid thereon shall be equivalent to those under the following different Euro standards:

 

 

 Euro 2/II

Euro 3/III

Euro 4/IV

Euro 5/V 

Euro 6/VI

M2

2000

2001 to 2005

2006 to 2008

2009 to 2013

2014 onwards

M3

2000

2001 to 2005

2006 to 2008

2009 to 2013 

2014 onwards

 

Where an importer or dealer or owner of a motor vehicle provides a certificate as approved by an accredited technical service established within a Member State, that the engine of that particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.

 

Category G: other motor vehicles

 

Vehicles

Rate of Tax

Percentage of RV

1. Ambulances, whether new or used

0%

2. Motor vehicles, including go-karts, quad bikes and motor cycles used for racing purposes, whether new or used

0%

3. Caravans and motor homes, whether new or used

50%

4. Motor Hearses (new only)

30%

  

Category H: Classic, vintage and veteran M vehicles and motor cycles for private use

 

1)      Vintage Category M vehicles for private use with an age of 50 years or over from date of manufacture certified authentic by the vintage vehicle classification committee with an engine capacity:

Rate of Tax Percentage of RV

≤ 1,000cc

0%

> 1,000cc but ≤ 1,300cc

0%

> 1,300cc but ≤ 1,500cc

0%

> 1,500cc but ≤ 1,800cc

0%

> 1,800cc but ≤ 2,000cc

0%

> 2,000cc but ≤ 2,500cc

0%

> 2,500cc but ≤ 3,000cc

0%

> 3,000cc

0%

 

2)      Vintage Category M vehicles for private use with an age of 30 years or over but less than 50 years from date of manufacture certified authentic by the vintage vehicle classification committee with an engine capacity:

Rate of Tax Percentage of RV

≤ 1,000cc

25.5%

> 1,000cc but ≤ 1,300cc

25.5%

> 1,300cc but ≤ 1,500cc

26.5%

> 1,500cc but ≤ 1,800cc

30%

> 1,800cc but ≤ 2,000cc

32.5%

> 2,000cc but ≤ 2,500cc

37.5%

> 2,500cc but ≤ 3,000cc

37.5%

> 3,000cc

37.5%

 

3)      Vintage motor cycles for private use with an age of 50 yearsor over from date of manufacture certified authentic by the vintage vehicle classification committee with an engine capacity:

Rate of Tax Percentage of RV

≤ 50cc

0%

> 50cc but ≤ 125cc

0%

> 125cc but ≤ 250cc

0%

> 250cc but ≤ 500cc

0%

> 500cc but ≤ 800cc

0%

> 800 cc

0%

 

4)      Vintage motor cycles for private use with an age of 30 years or over but less than 50 years from date of   manufacture certified authentic by the vintage vehicle classification committee with an engine capacity:

Rate of Tax Percentage of RV

≤ 50cc

0%

> 50cc but ≤ 125cc

0%

> 125cc but ≤ 250cc

0%

> 250cc but ≤ 500cc

21%

> 500cc but ≤ 800cc

21%

> 800 cc

21%

 

 Category I: vehicles used in enclosed areas

 

 

Rate of Tax Percentage of RV

Category M motor vehicles used within enclosed areas, such as dock areas or airports or seaports

0%

 

Third schedule: Registration tax for provisionally registered vehicles 

 

                                   Product

Rate of Tax

Temporary registered vehicles

€235

 

 

 

 

Fifth Schedule: Percentage rates of registration tax to be paid on hired or leased vehicles brought into Malta from another Member State

 

Age of the vehicle from year of first registration     Accumulated Depreciation (%)     Residual tax of the vehicle (%)
     
≤ 6 months 17.0 83.0
> 6 months and ≤ 1 year 25.0 75.0
> 1 year and ≤ 1 year 6 months 33.3 66.7
> 1 year 6 months and ≤ 2 years 37.5 62.5
> 2 years and ≤ 2 years 6 months 41.1 58.9
> 2 years 6 months and ≤ 3 years 44.2 55.8
> 3 years and ≤ 3 years 6 months 47.4 52.6
> 3 years 6 months and ≤ 4 years 49.9 50.1
> 4 years and ≤ 4 years 6 months 52.8 47.2
> 4 years 6 months and ≤ 5 years 55.7 44.3
> 5 years and ≤ 5 years 6 months 59.7 40.3
> 5 years 6 months and ≤ 6 years 62.6 37.4
> 6 years and ≤ 6 years 6 months 67.1 32.9
> 6 years 6 months and ≤ 7 years 70.4 29.6
> 7 years and ≤ 7 years 6 months 72.9 27.1
> 7 years 6 months and ≤ 8 years 74.7 25.3
> 8 years and ≤ 8 years 6 months 77.9 22.1
> 8 years 6 months and ≤ 9 years 81.4 18.6
> 9 years and ≤ 9 years 6 months 83.8 16.2
> 9 years 6 months and ≤ 10 years 85.0 15.0
> 10 years and ≤ 11 years 87.2 12.8
> 11 years and ≤ 12 years 89.7 10.3
> 12 years and ≤ 13 years 91.7 8.3
> 13 years and ≤ 14 years 93.9 6.1
> 14 years and ≤ 15 years 95.6 4.4

> 15 years and ≤ 16 years

96.3 3.7

> 16 years and ≤ 17 years

96.9 3.1

> 17 years and ≤ 18 years

96.9 3.1

> 18 years and ≤ 19 years

96.9 3.1

> 19 years and ≤ 20 years

96.9 3.1

> 20 years and ≤ 21 years

96.9 3.1
     

 

 

 
Tax due date

The tax charged under this Act in respect of a motor vehicle shall be payable to the Malta Transport Authority on the day on which the classification or provisional classification of that motor vehicle has been made by the Authority.

 
Tax collector

Malta Transport Authority

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 35.55 EUR 0.49
2011 43.64 EUR 0.63
2010 40.21 EUR 0.61
2009 47.49 EUR 0.77
2008 60.16 EUR 0.98
2007 52.36 EUR 0.91
2006 50.85 EUR 0.94
2005 47.56 EUR 0.93
2004 44.56 EUR 0.92
2003 52.95 EUR 1.10
2002 48.67 EUR 1.03
2001 49.86 EUR 1.10
2000 55.70 EUR 1.27

Comments