Von 1 September 2026, the Malta Tax and Customs Administration (MTCA) requires an additional Land Registry site plan in cases where immovable property is being valued as part of determining the real value of shares or a company.
It sounds like a small administrative change. But for companies that own property, overlooking it could delay the processing of a share transfer or certain corporate restructuring transactions.
What has changed?
The change originates from Legal Notice 158 of 2026, which amended Malta’s Duty on Documents and Transfers Rules (S.L. 364.06). Where a Perit’s valuation of immovable property is required for the purposes of Rules 11 or 12, it must now be accompanied by a site plan issued by the Land Registry. The plan must be appropriately marked and signed and stamped by a Perit.
Although the Legal Notice was published on 22 May 2026, MTCA confirmed that the additional documentation became mandatory for processing from 1 September 2026. Importantly, this is not a new tax or an increase in stamp duty – it is an additional documentation requirement intended to support the property valuation used when establishing the value of the shares or company.
Does it apply to every share transfer?
No. You do not suddenly need a Land Registry plan every time shares in a Maltese company change hands.
The new requirement becomes relevant where the transaction falls within the applicable Rules 11 or 12 procedures and a Perit’s valuation of immovable property forms part of the valuation. This can be particularly relevant where a company owns property and its current value needs to be considered when calculating the real value of its shares.
Rule 12 can also cover certain changes to a company’s structure, including share allotments, conversions of shares, reductions in share capital and alterations to voting rights. Therefore, the change is worth checking not only when shares are sold, but also during certain company restructurings.
Why does the value of the property matter?
When shares are transferred, the price agreed between the buyer and seller is not necessarily the only figure that matters for Maltese duty purposes. MTCA states that duty on a share transfer is generally calculated at 2% of the market value or the transfer price, whichever is higher. In the case of a property company, the rate is 5%.
Determining the real value of the shares can therefore involve looking at the company’s underlying assets, including immovable property. Where a Perit is required to value that property, the new Land Registry site plan now provides additional documentation supporting that valuation.
The duty rates themselves have not changed as a result of the new requirement.
What do businesses need to do?
There is no separate application for the new requirement. Instead, where it applies, the Land Registry site plan becomes part of the supporting documentation submitted with the relevant share-transfer or company-valuation paperwork.
In practice, businesses planning a transaction involving a company with immovable property should:
- check with their accountant or tax adviser whether a property valuation is required;
- obtain the relevant Land Registry site plan;
- have the plan appropriately marked, signed and stamped by the Perit; and
- include it with the relevant documentation submitted to MTCA.
MTCA notes that share-transfer forms and valuations are normally prepared by an accountant and submitted for vetting. Companies should therefore raise the property question early rather than waiting until the rest of the transaction is ready.
What about registering the share transfer with MBR?
The tax side of a share transfer should not be confused with the corporate registration itself. A transfer of shares is generally notified to the Malta Business Registry (MBR) through Form T.
Since December 2025, certain exempt share transfers can also be processed through the MBR’s BAROS online system. However, this does not currently cover every transaction, and transfers involving stamp duty or capital gains may continue through the existing procedure. The appropriate route therefore depends on the circumstances of the transaction.
A small change worth checking early
For most businesses, the new requirement will not fundamentally change how a share transfer works. But for companies whose value includes immovable property, it adds another item to the transaction checklist.
A missing site plan may sound insignificant compared with valuations, agreements and corporate filings, but from 1 September 2026 MTCA requires it to process affected documentation.
If your company owns property and you are considering a share sale, allotment or restructuring, it is therefore worth checking the requirement with your accountant, Perit or tax adviser before the paperwork reaches the submission stage.
This article is intended for general information purposes and does not constitute tax or legal advice. The requirements applicable to a share transaction depend on its individual circumstances.
Official sources
Legal Notice 158 of 2026 – Duty on Documents and Transfers (Amendment) Rules, 2026
MTCA – Duty on Documents and Transfers Rules: Additional Documentation Requirements
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