Malta imposes a Capital Gains Tax (CGT) on profits arising from the transfer of certain types of assets, with the tax treatment of such transactions varying based on the nature of the asset involved. With regards to immovable property, Malta imposes a final withholding tax system whereby typically, sellers of immovable property are subject to an 8% final withholding tax on the transfer value. However, this rate can vary depending on specific conditions such as the property's acquisition date and holding period.

Reduced rates are available under certain conditions, with various exemptions applicable for certain transfers between spouses, towards descendants, or of a person's ordinary residence under specific conditions.

The taxation of capital gains on securities and shares in Malta from listed securities are generally exempt from tax, promoting investment in publicly traded companies. Conversely, capital gains from non-listed shares are taxable, calculated as the difference between the selling price and the original acquisition cost, adjusted for related acquisition and disposal costs. 

Malta also offers a participation exemption on capital gains derived from the transfer of shares under specific conditions, such as holding at least 5% of the equity shares in a company and meeting certain anti-abuse provisions.

Stamp duty in Malta applies to various transactions, including the transfer of immovable property and shares. For immovable property, stamp duty is typically 5% of the property's market value, with exemptions and reduced rates available for situations like first-time buyers or properties in Urban Conservation Areas (UCAs). 

The transfer of shares usually incurs a 2% stamp duty on the transfer value, with exemptions for companies listed on recognised stock exchanges or intra-group transfers. Malta’s stamp duty system also includes several exemptions and reliefs to avoid double taxation and encourage specific transactions.

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