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Duty on Documents and Transfers Rules – Additional Documentation Requirements

The Malta Tax and Customs Administration (MTCA) wishes to inform taxpayers that Legal Notice 158 of 2026 – Duty on Documents and Transfers (Amendment) Rules, 2026, published in Government Gazette on 22 May 2026, has introduced amendments to the Duty on Documents and Transfers Rules (S.L. 364.06).

These amendments establish an additional documentary requirement in cases where a Perit’s valuation is submitted for the purpose of determining the value of shares or the value of a company in accordance with Rules 11 and 12.

Thus, with effect from 1 September 2026, a site plan issued by the Land Registry, duly marked, signed and stamped by a Perit, will be mandatory for the processing of share transfer documentation by the MTCA.

For further information, please refer to the legal notice here.

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