Exemptions

• If the surviving spouse inherits the share of the deceased spouse of their sole residence then the surviving spouse is exempt from duty;
• Children are exempt from duty when they inherit the residence of their parents as long as  the Causa Mortis declaration is made within one year from date of death;
• Causa Mortis duty is applicable to immovable property situated in Malta and Gozo, irrespective of the place of residence or nationality of the deceased and/or the heirs;
• If any of the children is on the Register of Persons with Disability kept by the National Commission Persons with Disability and identifies him/herself as such on the declaration of the relative Causa Mortis by means of an identity card issued by the said Commission, he/she is exempt from paying Causa Mortis tax on all the property inherited from one’s parents.  Chapter 364 article 35(b)(iv)(b).