EXEMPTION FROM PAYMENT OF DUTY ON 
DOCUMENTS AND TRANSFERS [ S.L.364.01 1
SUBSIDIARY LEGISLATION 364.01
EXEMPTION FROM PAYMENT OF DUTY ON 
DOCUMENTS AND TRANSFERS ORDER
24th February, 1958
GOVERNMENT NOTICES dated 24th February 1958 and 4 of 1974,
and LEGAL NOTICES 50 of 1990, 193 of 1991, 14 of 1992, 141 of 1993, 37
and 54 of 1994, 55 of 1996, 23 and 275 of 1998, 196 and 197 of 1999, 90 of
2000 and 172 of 2001, consolidated.
Citation.
Duty on Documents and Transfers Order.
Exemption from 
payment of duty .
Cap. 364.
2. The following documents or transfers are, by virtue of the
provisions of the Duty on Documents and Transfers Act, to be
considered as specified documents or transfers and exempt from
duty in whole or in part:
Notice dated 
24.2.58.
( a ) (i) Any instrument whereby an agricultural a
vehicle is transferred or assigned.
(ii) For the purposes of this paragraph, "agricultural
vehicle" means any vehicle propelled by
mechanical power, intended and used solely for
agricultural purposes, and the word "transfer"
includes also a sale or transfer on the hire-
purchase system.
G.N. 4 of 1974.
co-owners.
(ii) The exemption is granted subject to the
condition that a certificate released by the
Commissioner of Inland Revenue is annexed to
the relative deed showing that the property in
question came to the co-owners through a
succession or legacy in respect of which the
duties chargeable under the Succession and
Donation Duties Ordinance or the Death and
Donation Duty Act, have been settled.
(iii) The same exemption shall,  mutatis mutandis ,
apply also in the case of deeds of payment of
legacies of immovable property.
L.N. 50 of 1990.
otherwise be imposed by virtue of the Duty on
Documents and Transfers Act shall not be levied on
the receipt of payments made by the Government to
the Archbishop’s Curia in respect of the Government
Subvention to the Church Schools and in terms of the
Agreement entered into by the Apostolic Nuncio and
the Minister of Education on the said date.
L.N. 193 of 1991.
Documents Act in respect of the transfer of immovable
2 [ S.L.364.01
EXEMPTION FROM PAYMENT OF DUTY ON 
DOCUMENTS AND TRANSFERS
property made under the provisions of the Schedule
entitled "Purchase of Government Dwelling-Houses
Scheme, 1990 (Scheme E)" to the Home Ownership
(Encouragement) (Purchase of Government
Dwelling-Houses Scheme) Regulations, 1990
published by Legal Notice 139 of 1990, shall be levied
on the subsidised price.
L.N. 14 of 1992. ( e ) The duty chargeable under the provisions of the Duty
on Documents Act in respect of the issue, and of any
subsequent transfer, of the 6% Unsecured Investment
Finance Bank Bonds, 1997 shall be exempt from
payment.
L.N. 141 of 1993. ( f ) (i) In respect of duty on the transfer of a sole,
ordinary residence, in terms of the provisions of
article 32 of the Duty on Documents and
Transfers Act, in such manner as for the words
"there shall be first calculated a duty in respect
of the ground-rent capitalised at fifty per
centum" in subarticle (4)( b )(ii) thereof, there
were substituted the words "there shall be first
calculated a duty in respect of the ground-rent at
fifty per centum"; and
(ii) In respect of duty on declarations  causa mortis
in terms of the provisions of article 33 of the
Maltese text of the Duty on Documents and
Transfers Act, in such manner as for the words
" lilu trasferita proprjetà  causa mortis" in
subarticle (1) thereof, there were substituted the
words " lilu trasferita proprjetà immobbli  causa
mortis".
L.N. 37 of 1994. ( g ) The transfer of securities on the Malta Stock Exchange
shall be exempt from duty with effect, as applicable,
from the dates mentioned in article 1 of the Duty on
Documents and Transfers Act.
L.N. 54 of 1994. ( h ) The transfer of immovable property (land and
buildings) belonging to Marina Milling and Grain
Handling Co. Limited, Triticum Limited, Pisani Flour
Mills Limited, St Joseph Flour Mills Co. Limited,
Zerafa Brothers Limited, and St Publius Flour Mills
Co. Limited from the said companies to Federated
Mills Limited.
L.N. 55 of 1996. ( i ) The duty otherwise chargeable in terms of the
provisions of article 42 of the Duty on Documents and
Transfers Act, in respect of the transfer of marketable
securities between spouses consequent to a consensual
or judicial separation, shall not be levied.
L.N. 23 of 1998. ( j ) As from the 16th January, 1998, the duty otherwise
chargeable in terms of the provisions of article 27 of
the Duty on Documents and Transfers Act shall not be
levied in respect of the policies of insurance listed
hereunder:
EXEMPTION FROM PAYMENT OF DUTY ON 
DOCUMENTS AND TRANSFERS [ S.L.364.01 3
Aviation;
Marine Cargo;
Marine Hull or Boat; and
Export Credit and Suretyship.
L.N. 275 of 1993.
otherwise chargeable in terms of the provisions of
article 32(2) of the Duty on Documents and Transfers
Act in respect of transfers of immovable property
requiring a permit by the Minister under the
Immovable Property (Acquisition by Non-Residents)
Act, and provided the application for such a permit
was made to the Minister after the 31st December,
1998, shall be reduced to three per cent of the amount
or value of the consideration for the transfer of the
immovable property or of the value of the immovable
property, whichever is the higher.
L.N. 196 of 1999
chargeable in terms of the provisions of article 32(1)
of the Duty on Documents and Transfers Act, shall be
reduced to Lm5 for every Lm100 or part thereof of the
amount or value of the consideration for the transfer of
such thing or of the value of such thing, whichever is
the higher.
L.N. 197 of 1999.
otherwise chargeable in terms of the provisions of
article 32(2) of the Duty on Documents and Transfers
Act in respect of transfers of immovable property
requiring a permit by the Minister under the
Immovable Property (Acquisition by Non-Residents)
Act, and where the relevant application for such a
permit was made to the Minister after the 22nd
November, 1999, shall not be levied.
L.N. 90 of 2000.
chargeable in terms of article 36 of the Duty on
Documents and Transfers Act in respect of the
assignment of a right involving "intellectual property",
defined for the purposes of the exemption as "any
trademark, copyright, design right or any other similar
right whether registered under national legislation or
not", shall not be levied.
L.N. 172 of 2001.
chargeable in terms of article 36 of the Duty on
Documents and Transfers Act in respect of the
assignment involving international factoring
operations shall not be levied, provided that such
operations are carried out through entities registered
and licensed either as banks or financial institutions in
Malta and both the debtor and the client of those
entities relating to any assignment involving
international factoring operations are situated outside
Malta.
