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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 2011/01/01
Version date 2011/08/19
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 Tax 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

Malta.

 
Taxpayers

The importer 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

   Registration tax to be paid on the registration of M1 motor vehicles registered on the 1st January, 2009 and thereafter (including electric and hybrid electric motor vehicles)

 

 Table A1: Petrol-Engined

 

 CO2

 Petrol-Engined

 Diesel-Engined
(PM 0-0.005g/km)

 Diesel-Engined
(PM 0.006-0.025g/km)

 Diesel-Engined
(PM 0.025-0.035g/km)

 Diesel-Engined
(PM 0.036+g/km)

 0g/km ≤ 100g/km

 0.13% x CO2 x RV

 0.13% x CO2 x RV

 0.18% x CO2 x RV

 0.20% x CO2 x RV

 0.21% x CO2 x RV

 > 100g/km ≤ 130g/km

 0.15% x CO2 x RV

 0.15% x CO2 x RV

 0.21% x CO2 x RV

 0.23% x CO2 x RV

 0.24% x CO2 x RV

 > 130g/km ≤ 140g/km

 0.17% x CO2 x RV

 0.17% x CO2 x RV

 0.24% x CO2 x RV

 0.26% x CO2 x RV

 0.27% x CO2 x RV

 > 140g/km ≤ 150g/km

 0.19% x CO2 x RV

 0.19% x CO2 x RV

 0.27% x CO2 x RV

 0.29% x CO2 x RV

 0.30% x CO2 x RV

 > 150g/km ≤ 180g/km

 0.21% x CO2 x RV

 0.21% x CO2 x RV

 0.29% x CO2 x RV

 0.32% x CO2 x RV

 0.34% x CO2 x RV

 > 180g/km ≤ 220g/km

 0.23% x CO2 x RV

 0.23% x CO2 x RV

 0.32% x CO2 x RV

 0.35% x CO2 x RV

 0.37% x CO2 x RV

 > 220g/km ≤ 250g/km

 0.25% x CO2 x RV

 0.25% x CO2 x RV

 0.35% x CO2 x RV

 0.38% x CO2 x RV

0.40% x CO2 x RV

> 250g/km

0.27% x CO2 x RV

0.27% x CO2 x RV

0.38% x CO2 x RV

0.41% x CO2 x RV

0.43% x CO2 x RV

 

Table A2: Length (All Categories)

 

Length

Rate

0 ≤ 3,450mm

0.0020% x Length x RV

> 3,450mm ≤ 3,640mm

0.0022% x Length x RV

> 3,640mm ≤ 3,770mm

0.0024% x Length x RV

> 3,770mm ≤ 4,030mm

0.0026% x Length x RV

> 4,030mm ≤ 4,370mm

0.0028% x Length x RV

> 4,370mm ≤ 4,570mm

0.0030% x Length x RV

> 4,570mm ≤ 4,770mm

0.0032% x Length x RV

> 4,770mm

0.0034% x Length x RV

 

Registration tax to be paid on the registration of Motorcycles registered on the 1st January, 2009 and thereafter

 

Table B1: Motorcycles

 

Engine capacity

Rate

Battery electric motorcycle

0.057% x cc x RV

50cc

0.058% x cc x RV

> 50cc ≤ 125cc

0.059% x cc x RV

> 125cc ≤ 250cc

0.060% x cc x RV

> 250cc ≤ 500cc

0.061% x cc x RV

> 500cc 800cc

0.062% x cc x RV

> 800cc

0.063% x cc x RV

Quad Bikes to be used on the road

0.18% x cc x RV

 

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

 

Table C1: Minimum taxes

 

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

0g/km ≤ 100g/km

-

-

-

-

-

1,500

1,680

1,882

2,107

2,360

2,644

2,961

3,316

3,714

4,160

> 100g/km ≤ 130g/km

-

-

-

-

-

1,800

2,016

2,258

2,529

2,832

3,172

3,553

3,979

4,457

4,992

> 130g/km ≤ 140g/km

-

-

-

-

-

2,000

2,240

2509

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

 

Registration tax rates applicable to certified classic, vintage, and veteran vehicles registered on the 1st January 2009 and thereafter

 

Table D1 (Category A) Motor vehicles with an age of 50 years or over from date of manufacture (classic, vintage and veteran)

 

≤ 1,000cc

11%

> 1,000cc ≤ 1,300

11%

> 1,300cc ≤ 1,500

11%

> 1,500cc ≤ 1,800

16.50%

> 1,800cc ≤ 2,000

16.50%

> 2,000cc ≤ 2,500

16.50%

> 2,500cc ≤ 3,000

16.50%

> 3,000cc

16.50%

 

Table D2 (Category B) Motor vehicles with an age of 35 years or over but less than 50 years from date of manufacture (classic, vintage and veteran)

 

≤ 1,000cc

25.50%

> 1,000cc ≤ 1,300

26.50%

> 1,300cc ≤ 1,500

26.50%

> 1,500cc ≤ 1,800

30%

> 1,800cc ≤ 2,000

32.50%

> 2,000cc ≤ 2,500

37.50%

> 2,500cc ≤ 3,000

37.50%

> 3,000cc

37.50%

 

 

Registration of motor vehicles used for the transport of goods and other vehicles

 

N1 vehicles, special purpose vehicles and tractor units

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

Latest Euro standard

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

Kg x 0.40 + cc x 0.45 x €1

vehicles with a maximum authorised mass exceeding 1,305 kg up to 1,706 kg

 

Kg x 0.45 + cc x 0.50 x €1

vehicles with a maximum authorised mass 1,706 kg up to 3,500 kg

 

Kg x 0.50 + cc x 0.55 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 1,706 kg

 

Kg x 1.10 + cc x 1.20 x €1

vehicles with a maximum authorised mass exceeding 1,706 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 1,706 kg

 

Kg x 7.00 + cc x 7.00 x €1

vehicles with a maximum authorised mass exceeding 1,706 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 1,706 kg

 

Kg x 27.00 + cc x 27.00 x €1

vehicles with a maximum authorised mass exceeding 1,706 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 

 

vetturi b’massa massima awtorizzata ta’ aktar minn 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 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 different Euro standards:

 

 

Up to and including Euro 2 / II

Euro 3 / III

Euro 4 / IV

Euro 5 / V and over

N1

Up to and including year 2000

2001 to 2005

2006 to 2010

from 2011

N2

Up to and including year 2000

2001 to 2005

2006 to 2008

from 2009

N3

Up to and including year 2000

2001 to 2005

2006 to 2008

from 2009

 

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.

 

 

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

 

 

 

Latest Euro standard

Latest Euro standard -2

Latest Euro standard and Latest Euro standard -1

 

-3 and older 

 

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:

 

 

Up to and including Euro II

Euro III

Euro IV u aktar

M2

Up to and including year 2000

2001 to 2005

2006 onwards

M3

Up to and including year 2000

2001 to 2005

2006 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 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: classic, vintage and veteran goods vehicles

 

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

 

Classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:

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

10.5%

2.vehicles with an age of 35 years or over but less than 50 years from date of manufacture

28.5%

 

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

 

Classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:

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

10.5%

2.vehicles with an age of 35 years or over but less than 50 years from date of manufacture

28.5%

 

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

 

Classic, vintage and veteran vehicles certified authentic by a body approved by the Authority:

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

10.5%

2.vehicles with an age of 35 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%

 

Tax rate formula:

 

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

[RV x %]

 

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

 

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

 

≤ Euro II

Euro III

Euro IV

M2

Kg x 60% + cc x 75% x €1

Kg x 25% + cc x 40% x €1

0%

M3

Kg x 50% + cc x 60% x €1

Kg x 10% + cc x 15% x €1

0%

3.M2 and M3 motor vehicles with electric or hybrid electric-gasoline or diesel

0%

 

Category G: other motor vehicles

 

Vehicles

Rate of Tax

Percentage of RV

1.New ambulances

0%

2.Used ambulances

21%

3.New or used light weight three-wheeled vehicles having the characteristic of a motor vehicle

48.5%

4.New or used racing cars, go-karts, quad bikes and motor cycles not suitable to be used on the road

6.5%

5.Caravans and motor homes, whether new or used

50%

6.Hearses (new only)

30%

 

 
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
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 47.60 EUR 0.93
2004 44.60 EUR 0.92
2003 53.00 EUR 1.10
2002 48.70 EUR 1.03
2001 49.90 EUR 1.10
2000 55.70 EUR 1.27

Comments