Is inherited property in Malta subject to inheritance tax?

Malta does not impose a specific standalone inheritance tax or estate tax in the way some other countries do; instead, the relevant cost typically arises through causa mortis duty, a form of stamp duty payable on the transfer of certain assets, particularly immovable property and shares, following a death, which is calculated based on the value of the specific assets being transferred rather than being a broader tax on the overall estate itself. The exact rate and calculation of causa mortis duty can depend on factors such as the nature of the property, its value, and the relationship between the deceased and the heir in some cases, and there can also be specific exemptions or reduced rates applicable in certain circumstances, such as for a sole ordinary residence being inherited, so the actual cost you would face genuinely depends on the specific asset and your particular situation. Given both the technical nature of causa mortis duty calculations and the fact that inherited property transfers in Malta generally need to be formalised through a notary in any event, working with a notary as part of the inheritance process will typically also address the correct calculation and payment of any applicable duty as part of properly formalising your ownership of the inherited property.