DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 1
SUBSIDIARY LEGISLATION 364.06
DUTY ON DOCUMENTS AND TRANSFERS RULES
25th November, 1992
LEGAL NOTICE 98 of 1993, as amended by Legal Notices 57 of 1994,
75 of 1997, 350 of 2002, and 7 and 112 of 2004.
Citation.
Machines Regulations.
Manner of 
payment of duty 
etc.
Amended by:
L.N. 350 of 2002.
2. (1) The duty in respect of any document or transfer
executed in Malta shall be made at the Office of the Commissioner
within fifteen working days following that on which the document
or transfer is completed.
(2) Payment of duty in respect of any document denoted by
means of franking machines shall be effected before the relative
document is drawn up, signed or completed.
(3) Payment of duty in respect of documents executed outside
Malta which are liable to duty by reason of their use in Malta shall
be effected at the Office of the Commissioner before use thereof is
made in Malta.
(4) Payment of duty in respect of a schedule of redemption of
ground-rent to be filed in court shall be noted by the Commissioner
and it shall not be lawful to file any such schedule in Court before
payment thereof has been made.
Cap. 364.
(5) The duty chargeable on any transfer referred to in articles
32, 33 and 40 of the Duty on Documents and Transfers Act,
hereinafter referred to as "the Act", shall be paid by means of a
bank draft or a cheque drawn by the Notary who published the
transfer deed and a copy of the notice mentioned in article 51 of the
Act and to which the First Schedule refers, duly stamped by the
Commissioner, shall be annexed to the deed relating to the transfer
by the notary publishing such deed:
Provided that where payment is effected by means of a bank
draft within the time in which such duty is payable in accordance
with these rules, no liability shall attach on the notary or the parties
to the deed if the bank draft is subsequently not honoured by the
bank issuing the draft.
(6) The receipt for the duty paid on any transfer referred to in
articles 36, 37, 39 and 42 of the Act shall be annexed to the
document relating to such transfer.
Value of property.
Amended by:
L.N. 57 of 1994;
L.N. 75 of 1997;
L.N. 350 of 2002.
3. (1) The value of any property subject to duty under the
Act, transferred inter vivos or transmitted causa mortis, shall be the
value of such property on the date of the said transfer inter vivos or
on the date of death of the person from whom the transfer causa
mortis originates, as the case may be, (hereinafter referred to as
"the relevant date") and such value shall be established in
accordance with the following provisions.
2 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
(2) The value of the full ownership of any property on the
relevant date shall be the average price which such property would
fetch if sold on the open market on that date, due regard being had
to all circumstances affecting such property:
Provided that in the case of a transfer by a gratuitous title
by a person to his spouse, descendants and ascendants in the direct
line and their relative spouses, or in the absence of descendants to
his brothers or sisters and their descendants, who acquire such
property for the purpose of establishing therein or constructing
thereon their sole, ordinary residence, the value thereof shall be
deemed to be eighty per centum of the market value of the land so
transferred together with the cost to make the improvements
thereon in the state that they are on the date of transfer, if any.
(3) The value of the usufruct of any property on the relevant
date shall be established as follows:
(a) where the duration of the usufruct is for the life of the
usufructuary or for any other indefinite period, the
value of the usufruct shall be the percentage of the
value of the full ownership set out in the Second
Schedule reckoned according to the age of the
usufructuary on that date: so however that where a
usufruct devolves on several persons jointly or
successively, or jointly and successively, and the
provisions of the Act apply, the value of the usufruct
shall be determined according to the age of the
youngest of such persons on the relevant date;
(b) subject to the provisions of paragraph (c), where the
duration of the usufruct is limited to a definite period,
the value of the usufruct shall be one and a half per
cent of the value of the full ownership of the property
multiplied by the number of years, or the remaining
number of years, (in all cases a fraction of a year being
taken as one whole year), of the duration of such
usufruct;
(c) the provisions referred to in paragraph (b) are:
(i) where, having regard to the age of the person, or
if the usufruct devolves jointly or successively,
or jointly and successively, on more than one
person, the age of the youngest of such persons,
upon whom the usufruct devolves on the
relevant date, the value of such usufruct
established in accordance with the provisions of
paragraph (a) is less than the value established
in accordance with the provisions of paragraph
(b), the value of the usufruct shall be that
established in accordance with the provisions of
the said paragraph (a);
(ii) where it is provided that the usufruct is to
terminate on the death of a stated person even if
such death happens before the expiration of the
definite period, the value of the usufruct shall
also be that established in accordance with the
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 3
provisions of paragraph (a) or of paragraph (b),
whichever value is the less, having regard to the
age of the said person on the relevant date;
(iii) in no case shall the value of the usufruct
established in accordance with the provisions of
paragraph (b) hereof exceed the value of the full
ownership of the property;
(d) where a usufruct devolves on several persons jointly or
successively, or jointly and successively, and the
provisions of the Act apply -
(i) where the usufruct devolves jointly, or jointly
and successively to the same persons, each
person shall be deemed to have received a
portion of the value of the usufruct calculated in
terms of the said provisions as is equal to the
proportion obtained by taking as denominator
the sum of the percentages appearing in the
Second Schedule as are appropriate to the age of
each beneficiary on the relevant date, and as
numerator the percentage appropriate to the said
person;
(ii) where the usufruct devolves successively, the
first beneficiary thereof shall be deemed to be
the sole beneficiary:
Provided that if any other beneficiary is of
a younger age than the first beneficiary on the
relevant date, both the beneficiaries and any
other beneficiary who is younger than him, shall
be treated as beneficiaries, and the portion of the
value of the usufruct received by the first
beneficiary shall be the value attributable to him
under the Second Schedule, and the portion of
the value of the usufruct received by any other
beneficiary shall be deemed to be that portion of
the value of the usufruct as is equivalent to the
value attributable to him under the said
Schedule, less any part so attributable to any
other beneficiary of an older age also benefiting
from the said usufruct.
(4) The value of the nuda proprietas on the relevant date shall
be the difference between the value of the full ownership of the
property on that date and the value on the same date of the usufruct
encumbering it established in accordance with the provisions of
sub-rule (3).
(5) The value of the dominium utile of any property on the
relevant date shall be established as follows:
(a)where the  dominium utile is perpetual, or where its
remaining period is not less than fifty years, the value
of the dominium utile shall be the difference between
the value of the full ownership of the property
established in accordance with the provisions of sub-
4 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
rule (2) and the value of the dominium directum
established in accordance with the provisions of sub-
rule(7)(a);
(b) where the remaining period of the dominium utile is
less than fifty years, the value of the dominium utile
shall be such portion of the value of the dominium utile
of the same property, established as if it were perpetual
in accordance with the provisions of paragraph (a), as
takes fairly and adequately into account the duration of
the remaining period and all other relevant
circumstances.
(6) The value of the dominium directum of any property on the
relevant date shall be established as follows:
(a)where the  minium utile of the property is perpetual,
or where its remaining period is not less than fifty
years, the value of the dominium directum of that
property shall be:
(i) in respect of a transfer causa mortis, the value
resulting from the capitalization of the annual
ground rent at the rate of eight per cent;
(ii) in respect of any document whereby a schedule
of redemption of ground rent is filed in Court,
the value resulting from the capitalisation of the
annual ground rent as established in any law
governing such redemption; and
(iii) in any other case, the value or the amount of the
consideration, whichever is the higher, which the
annual ground rent would fetch if redeemed or
transferred on the open market;
(b) where the remaining period of the dominium utile of
the property is less than fifty years, the value of the
dominium directum of that property shall be the
difference between the value of the full ownership of
that property and the value of its dominium utile on the
same date established in accordance with the
provisions of sub-rule (5)(b).
(7) (a) Where the consideration for a transfer or the value
upon which the duty is to be assessed consists of a
periodical payment in perpetuity, or for a period of
twenty years or more, or for an indefinite period, an ad
valorem duty shall be charged on the total amount
payable during the period of twenty years.
(b) Where the periodical payment is to continue for a
definite period of less than twenty years, an ad valorem
duty shall be charged on the total amount payable
during such period.
(c) Where the periodical payment is to continue during
any life or lives, an ad valorem duty shall be charged
on the total amount payable during the period of twelve
years.
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 5
(d) Where a document is chargeable with ad valorem duty
in respect of an amount expressed in foreign currency,
the duty shall be calculated on such amount converted
into Maltese currency at the rate of exchange current
on the day of the date of the document.
Declaration of 
transfers causa 
mortis.
4. (1) The declaration of a transfer causa mortis to be made
in terms of article 33 of the Act shall be made within six months of
the relative transfer causa mortis.
(2) The declaration shall contain:
Cap. 55.
(a) the particulars referred to in article 28(1)(c) of the
Notarial Profession and Notarial Archives Act in
respect of the transferee causa mortis and of the
person from whom the transfer causa mortis
originates;
(b) the precise description of all the immovable property
or rights thereon transferred to the transferee causa
mortis including the requirements listed in article
28(1)(f)(ii) of the Notarial Profession and Notarial
Archives Act; and
(c) an indication of whether the transfer causa mortis
devolved on intestacy or otherwise, as well as a
reference to any will or any decree or judgement of
any court whereby the succession was declared open in
favour of the transferee causa mortis.
Rebate of duty.
article 32 of the Act on the value of any property contained in a
declaration made by a transferee causa mortis in accordance with
article 33 of the said Act is less than one thousand liri such duty
shall, for the purposes of article 34 of the Act, be rebated by an
amount of Lm100 and where such rebate exceeds the amount of
duty chargeable the rebate shall be reduced to the amount of duty
so chargeable.
(2) Where a transferee causa mortis omits to make in a
declaration a full statement of all the property transferred to him
comprised in the transfer causa mortis, any subsequent declaration
making a statement of such property shall be deemed as one with
the first declaration and the said rebate shall apply to all the
declarations made by a transferee causa mortis in respect of any
one transfer causa mortis cumulatively.
(3) Such rebate shall not apply to such part of the duty in
respect of any property transferred to a transferee causa mortis and
contained in any declaration made more than six months after the
happening of the relative transfer causa mortis.
Memorandum of 
auction sales.
6. The memorandum of an auction sale mentioned in article
39 of the Act shall contain a description of the article sold, the
price and lot number thereof, the date of the sale, the name and
address of the bidder to whom the sale is made, the total amount
payable by each bidder for the article or articles purchased and the
duty which may be due in accordance with the provisions of the
Act.
6 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
Transfers causa 
mortis of company 
shares.
7. (1) For the purposes of article 46 of the Act, a person to
whom shares in a limited liability company registered in Malta are
transmitted causa mortis shall not later than six months after the
happening of the transfer causa mortis give notice thereof to the
Registrar of Companies.
(2) The notice shall contain:
(a) the name and last address of the person from whom the
transfer causa mortis originates;
(b) the name and address of the transferee causa mortis;
(c) the number of the official document produced for
ascertaining the identity of the transferee causa mortis
and of the person from whom the transfer causa mortis
originates;
(d) a complete list of the shares included in the transfer,
irrespective of whether the company to which the
transfer refers is registered with the Registrar of
Companies or otherwise; and
(e) the manner in which the shares devolved on the
transferee  causa mortis giving all the details as are
referred to in rule 4(2)(c).
(3) The Registrar of Companies shall register and index the
said notice by reference to the name of the transferee, the name of
the person from whom the transfer causa mortis originates, and the
name of the company to which the shares refer.
(4) The payment of duty shall be indicated by the
Commissioner on the notice aforesaid, and no such notice shall be
accepted by the Registrar of Companies unless the payment of the
relative duty is so indicated thereon.
Notice to be given 
by Notary on deeds 
of transfer.
Amended by:
L.N. 75 of 1997;
L.N. 7 of 2004.
8. (1) For the purposes of article 51 of the Act, the notary
shall give notice of the relative deed to the Commissioner and it
shall not be lawful to deliver a note of enrolment for registration in
the Public Registry of such deed before it has been ascertained that
such notice has been filed with the Commissioner.
(2) The notice shall be word processed or in block letters and in
the form set out in and shall contain the information required in the
First Schedule in respect of a deed of transfer of any immovable
property and in the Fourth Schedule in respect of a deed containing
a declaration made in connection with article 33 of the Act.
(3) The Commissioner shall not accept payment of the relative
duty before the said notice has been filed.
Refund of duty. 9. (1) Claims for the refund of any duty under article 62 of
the Act shall be made in writing and shall not be considered by the
Commissioner if made after four years from the payment of the
duty.
(2) In the case of an assessment served under article 54 of the
Act -
(a) no claim for refund or adjustment shall be made after
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 7
the lapse of four years from the date on which the
assessment to which the claim refers becomes final
and conclusive in accordance with the provisions of
the Act; and
(b) in cases where no duty is chargeable, the claim may be
made within ten years of the date of the inter vivos or
causa mortis transfer.
(3) Documents, other than notarial acts, in respect of which a
refund is claimed shall be surrendered to the Commissioner.
Notice to be given 
by transferee or 
transferor on 
promise of a sale or 
of a transfer of 
immovable 
property.
Added by:
L.N. 7 of 2004.
Amended by:
L.N. 112 of 2004.
10. (1) For the purposes of article 3(6) of the Act, the
transferee and the transferor or their authorised representative shall
give notice, of the relative promise of sale or of a transfer of any
immovable property or any real right thereon, to the Commissioner.
(2) The notice shall be signed by all the parties to the
agreement and shall be word processed or in block letters and in the
form set out in and contain the information required in the Third
Schedule:
Provided that a promise of sale or of a transfer of an
immovable property or any real right thereon made on or prior to
the 31st December, 2003 shall be valid where notification thereof is
given by either the transferor or the transferee or their authorised
representative.
(3) The Commissioner shall not accept payment of the relative
provisional duty before the said notice has been filed.
(4) The Commissioner shall not accept such notice with the
relative payment if not filed at the Office of the Commissioner
(Capital Transfer Duty Department) within twenty-one days
following that on which the promise of a sale or of a transfer of
immovable property or any real right thereon is made:
Cap. 252.
Provided that where the last day on which such a notice is
to be filed falls on a Saturday or a public holiday as established in
the National Holidays and other Public Holidays Act, that day shall
be deemed to fall on the first working day, other than a Saturday,
following the said Saturday or public holiday.
(5) The Commissioner shall be notified of all such promises of
sale or of a transfer of any immovable property or any real right
thereon made on or prior to the 31st December, 2003 by the 30 th
June, 2004; notification of all those made on 1st January, 2004 or
after, shall be filed in the manner referred to in subregulation (4):
Provided that no notification shall be required in the case of
promise of sale or of a transfer of an immovable property or real
right thereon drawn prior to the 1st January, 2004, where deed is to
be published prior to 1st July, 2004.
(6) An extension of the validity period of a promise of sale or
of a transfer of an immovable property or a real right thereon shall
be notified to the Commissioner within fifteen days following the
date thereof in writing together with an indication of the
Notification Number of the promise of sale and signed by either of
the parties to the agreement or an authorised representative.
8 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
(7) The receipt of the provisional payment of duty relating to
the promise of a sale or of a transfer of immovable property or any
real right thereon shall be annexed to the subsequent notarial deed
when completed by the notary publishing such deed and such
provisional payment shall be set off against the duty chargeable in
terms of articles 32 and 40 of the Act.
(8) An authenticated copy of the receipt referred to in the
preceding subregulation shall be also annexed to the Transfer
Notice given by the notary publishing the relevant deed for the
purposes of article 51 of the Act.
(9) The Commissioner shall be authorized to request additional
information or the production of supporting documents he may
deem necessary from time to time.
(10) Claims for refund of any duty paid provisionally in terms of
article 3(6) of the Act shall be made in writing jointly by transferor
and transferee and endorsed by the Notary or Advocate who had
authenticated the relevant promise of a sale or of a transfer of
immovable property or any real right thereon and shall not be
considered by the Commissioner unless he is satisfied that such
promise of a sale or of a transfer of immovable property or any real
right thereon, has lapsed or that both parties have agreed to
terminate their obligation towards one another.
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 9
INTER VIVOS
This notice must be filed in triplicate
DDT 1
FIRST SCHEDULE Amended by:L.N. 57 of 1994;
L.N. 75 of 1997.
Substituted by:
L.N. 7 of 2004.
Amended by;
L.N. 112 of 2004.
NOTICE, (WORD PROCESSED OR IN BLOCK LETTERS), TO BE FILED ON DEEDS OF
TRANSFERS FOR THE PURPOSE OF FINAL WITHHOLDING TAX AND/OR
PROVISIONAL CAPITAL GAINS TAX IN TERMS OF THE INCOME TAX ACTS, AND
FOR THE PURPOSE OF ARTICLE 51 OF THE DUTY ON DOCUMENTS AND
TRANSFERS ACT.
Global Capital Gains Tax: Lm Duty on Documents: Lm
Transferor’s Name Present Address
Apportioned Amount 
of Tax
Tel/Mob.
No.
ID/IT/COS
No.
Final
W/Tax
Prov.
Tax
Transferee’s Name Present Address Tel/Mob.No. ID/IT/COSNo.
N.B. Receipt of duty paid will be sent to the first transferee indicated by the Notary.
Notification of a Promise of a
Sale or of a Transfer Number
Name of Notary Name  of
Broker
Date of Deed ID/IT
Number
The amount of the
consideration or the
value declared
Lm
FOR OFFICIAL USE ONLY
Provisional 
Capital 
Gains Tax
Final 
Withholding 
Tax
Bank Draft/
Cheque No/s
Duty on 
Documents
10 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
................................
Signature of Notary
DECLARATION BY NOTARY
1. The I.D. Card Number of each individual shall be given and the I.T. No. or Company
No. should be given where no I.D. Nos. exist.
2. Continuation Sheets may be used if necessary.
3. Details should be inserted in the space in the order specified.
4. In inter vivos transactions of immovable property a full description of such property is
to be given and if need be a ‘block plan’ and site plan on Land Registration Stationery
should be annexed.
5. Photocopy of receipt of Provisional Duty on Documents payment (if applicable) is to
be annexed.
Nature of Transaction:
FOR OFFICIAL USE
Provisional C.G.T.Paid: Lm .............................. Duty on Documents: Lm .....................
Provisional Duty: Lm .........................
Final Withholding Tax: Lm ............................... Total: Lm ...........................................
Receipt No/s:.................................................... Receipt No/s:......................................
.................................................. ....................................
.................................................. ....................................
.................................................. ....................................
Date of Receipt/s: ............................................. Date of Receipt/s: ...............................
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 11
SECOND SCHEDULE
Value of the usufruct as a percentage of the value of the full ownership
Age of the usufructuary
Percentage of the 
value of full 
ownership
where the usufructuary has not completed twenty years of
age: seventy per cent
where the usufructuary has completed twenty years of age but
not thirty years: sixty per cent
where the usufructuary has completed thirty years of age but
not forty years: fifty per cent
where the usufructuary has completed forty years of age but
not fifty years: forty per cent
where the usufructuary has completed fifty years of age but
not sixty years: thirty per cent
where the usufructuary has completed sixty years of age but
not seventy years: twenty per cent
where the usufructuary has completed seventy years of age: ten per cent.
12 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
This notice must be filled in duplicate
DDT 3
Added by:
L.N. 7 of 2004. THIRD SCHEDULE
NOTICE, (WORD PROCESSED OR IN BLOCK LETTERS), TO BE FILED ON
PROMISES OF SALE OR OF A TRANSFER OF IMMOVABLE PROPERTY OR ANY
REAL RIGHT THEREON FOR THE PURPOSE OF ARTICLE 3(6) OF THE DUTY ON
DOCUMENTS AND TRANSFERS ACT.
Transferor’s Name Present Address Tel/Mob. 
No.
ID/IT/COS 
No.
Transferee’s Name Present Address Tel/Mob. 
No.
ID/IT/COS 
No.
DATE OF PROMISE OF SALE OR OF A TRANSFER
OF IMMOVABLE PROPERTY OR ANY REAL RIGHT THEREON
VALIDITY PERIOD OF SAID PROMISE
The amount of the consideration or the price agreed upon Lm
PROVISIONAL DUTY PAYABLE Lm
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 13
.............................................. .........................................
Signature of transferor/s Signature of transferee/s
Name of Witness to Signatures (Notary or Lawyer)..........................................
Signature and rubber stamp of witness ..........................................
N.B. This notice is invalid if cheque is dishonoured
DECLARATION BY TRANSFEROR/S AND TRANSFEREE/S
1. A full description of the immovable property or any real right thereon is to be given
and a ‘block plan’ and site plan on Land Registration Stationery duly signed by
Architect should be annexed.
2. An authenticated copy by a Notary Public or by an Advocate of the promise of sale or
of the transfer of immovable property or any real right thereon should be annexed.
3. Continuation Sheets may be used if necessary.
4. Details should be inserted in the space in the order specified.
Nature of Transaction:
FOR OFFICIAL USE
Provisional Duty Paid: Lm
Receipt No/s:
Date of Receipt/s
14 S.L.364.06ħ DUTY ON DOCUMENTS AND TRANSFERS
CAUSA MORTIS
This notice must be filed in triplicate
DDT 4
Added by:
L.N. 7 of 2004. FOURTH SCHEDULE
NOTICE, (WORD PROCESSED OR IN BLOCK LETTERS), TO BE FILED ON
DECLARATIONS CAUSA MORTIS FOR THE PURPOSE OF ARTICLE 51 OF THE DUTY
ON DOCUMENTS AND TRANSFERS ACT.
DECEASED
Name Last address of deceased Date of Death I.D. No.
N.B. Details should be inserted in the space in the order specified
TRANSFEREE/S
Name Present Address I.D.Card 
Number
Tel/Mob. 
No.
Apportioned 
amount of 
duty
N.B. Details should be inserted in the space in the order specified. Continuation Sheets may
be used if necessary. The apportioned amount of duty of each transferee causa mortis should
be given.
Name of Notary FOR OFFICIAL USE 
ONLY
Date of Declaration
The amount of the
consideration or the
value declared
Lm
Duty on Documents Amount
Lm
Bank Draft/
Cheque No/s
DUTY ON DOCUMENTS AND TRANSFERS ġS.L 364.06 15
................................
Signature of Notary
DECLARATION BY NOTARY
1. In the case of a deed of declaration made in terms of article 33 of the Duty on
Documents and Transfers Act, a copy of the relative deed and of any will or wills, or
extract thereof, and any other relevant documents, including site plans of rural
property, should be annexed.
2. In respect of declarations causa mortis clearly indicate by marking the appropriate
box with an ‘x’.
Testate Inteststate
Nature of transaction:
FOR OFFICIAL USE
Duty on Documents: Lm ...............................................
Receipt No/s.: .....................................................
.....................................................
.....................................................
Date of Receipt: .....................................................
