28/10/2025
🇲🇹 🇲🇹 Malta Budget 2026 – Main Property Measures
🆕 NEW & UPDATED PROPERTY INCENTIVES (2026)
🏠 First-Time Buyers (FTB) & Home Purchase Incentives
1. The First-Time Buyers’ scheme is being enshrined in law, making it a permanent measure.
2. The 10% home loan deposit scheme (Housing Authority) now applies to properties valued up to €250,000 (previously €225,000).
3. The Equity Sharing Scheme is extended to buyers aged 25 and over, helping those who struggle to secure full financing.
4. Under the equity sharing scheme, the Housing Authority funds half the property purchase, with repayment of the state share within 20 years.
5. For separated individuals, the eligible property value under the equity sharing scheme is raised to €350,000.
6. Purchasing a non-residential property (e.g. garage or plot) no longer disqualifies someone from being a First-Time Buyer.
🏡 Inheritance & Property Taxation
7. Individuals inheriting a home they already live in will benefit from a reduced 3.5% tax rate on the first €400,000 of the property’s value.
🏗️ Housing & Social Property Initiatives
8. A total of €2 million has been allocated for lift installations in existing social housing blocks to improve accessibility.
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♻️ ONGOING PROPERTY MEASURES CONFIRMED FOR 2026
🏠 First-Time Buyers (FTB)
1. Stamp duty exemption on the first €200,000 of a property’s value continues.
2. €1,000 annual grant for 10 years for FTBs remains available.
3. 10% Deposit Scheme (Housing Authority) continues — now applicable for properties up to €250,000.
4. Equity Sharing Scheme remains active and extended to buyers aged 25+, repayable over 20 years.
🏡 Second-Time Buyers
5. Stamp duty refund on the first €86,000 of the new property value continues, provided the previous home is sold and the new one purchased within 12 months.
🏛️ Urban Conservation Areas (UCA) & Heritage Properties
6. No capital gains tax or stamp duty applies on the restoration and sale of UCA properties, provided approved restoration works are completed.
7. Restoration grants up to €100,000 for UCA or scheduled properties remain available through the Planning Authority scheme.
🌅 Gozo Property Incentive
8. Stamp duty reduced to 2% for property purchases in Gozo continues through 2026.
🏚️ Vacant Property Incentive
9. Exemption from capital gains tax and stamp duty continues for restored vacant properties, subject to eligibility.
👨👩👧 Family Transfers
10. Reduced stamp duty rate of 3.5% remains for property donations (residences) to children or descendants.
🏘️ Social & Affordable Housing
11. The “Nikru biex Nassistu” (Rent-to-Assist) scheme continues in 2026.
12. €2 million for lift installations in social housing blocks remains part of the housing allocation.
⚡ Energy Efficiency
13. Tax credits and rebates for solar panels, insulation, and water heaters in homes remain active.
Buying, Selling or Renting Property in Malta & Gozo? Get in touch with us today 0035699451255 & Visit our website ! www.Excel.com.mt
Excel Homes Real Estate Ltd (Malta)
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📞(00356) 7750 0556 / 77496966
☎️(00356) 21413355
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