Car Import Tax EU

Importing a used car into Malta from the EU: registration tax, fees and licence

Updated September 28, 2026 · NINO, LDA

A used car brought to Malta from Germany or another EU member state pays registration tax before it can be registered, then an annual circulation licence fee. The tax is based on a registration value set through the official Transport Malta valuation portal, combined with the car's CO2 emissions and length. This guide explains the rules applied in 2026.

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What you pay when you register a car from another EU country

Registration tax and the circulation licence fee are charged under the Motor Vehicles Registration and Licensing Act (Cap. 368). A used car already in free circulation in the EU pays no customs duty and no import VAT.

How registration tax is calculated

Tax = (RV × CO2 in g/km × CO2 rate) + (RV × length in mm × length rate). The two parts are added together. For a used car, the RV is the average Maltese market value of similar cars. It is obtained from the official portal valuation-vehicleregistration.gov.mt, which asks for make, model, derivative, fuel, year and mileage. The printout is signed and stamped by the Technical Unit after inspection.

Cars with a WLTP CO2 value use one scale for petrol and diesel: 0.040 % up to 120 g/km, 0.045 % for 121 to 140, 0.050 % for 141 to 150, 0.060 % for 151 to 160, 0.070 % for 161 to 190, 0.100 % for 191 to 230, 0.110 % for 231 to 260 and 0.143 % above 260 g/km.

Cars with an NEDC value are taxed according to how far their Euro standard is from the latest one. Petrol cars and diesels with particulates of 0.005 g/km or less pay, for example, 0.09 % to 0.26 % in the 101 to 130 g/km band, depending on the column. Simulations on the official portal in September 2026 show Euro 6 treated as the latest standard, Euro 5 as latest minus 1 and Euro 4 as latest minus 2.

Length rates run from 0.0020 % up to 3,450 mm to 0.0034 % above 4,770 mm.

VAT on a car bought in another EU country

A used car bought from a private seller or from a dealer under the margin scheme in another EU country attracts no Maltese VAT. A car is a new means of transport if it is supplied 6 months or less after first entry into service, or has covered 6,000 km or less; either condition is enough. In that case 18 % Maltese VAT is due on the invoice price, declared by a private buyer on VAT Form 007, and registration tax is still charged.

The annual circulation licence fee

The annual fee depends on the date of first registration, CO2 or engine size, fuel and age. Unlike most countries, it rises as the car gets older. Cars first registered from 1 January 2009 are charged by CO2; cars registered before that date by engine size and fuel.

For a petrol car with NEDC CO2 between 101 and 130 g/km, the fee is 125 euro in years 0 to 4, 236 euro in year 10 and 339 euro from year 14. Electric cars and plug-in hybrids with 50 km or more of electric range pay 0 euro in years 0 to 5, then 10 euro a year. Certified classic, vintage or veteran cars pay 8 euro.

Special cases: classic cars, left-hand drive, transfer of residence

Worked example

A 2018 diesel car bought for €14,500 in Germany, registered in Malta. Figures computed by the simulator on September 28, 2026.

Vehicle purchase price€14,500
Road transport Germany → Malta€400
VAT€0
Administrative fees and formalities€140
Total to own it on Malta plates€15,040

Annual road tax afterwards: about €198 per year.

Used car from another EU country: no VAT on arrival — it was already paid in the country of origin.

This country taxes a value set by its own administration; we used the price you entered, so this amount is an estimate.

This country's annual road tax is not included.

Enter the overall length: the Maltese tax has a length-based component.

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Steps

  1. Apply for a temporary permit within 1 working day of the car arriving in Malta.
  2. Obtain the tax valuation on valuation-vehicleregistration.gov.mt and print it.
  3. If the car is 4 years old or more, have the Maltese roadworthiness test (VRT) carried out.
  4. Present the printout and the original foreign registration certificate for inspection at the Land Transport Directorate, A3 Towers, Arcade Street, Paola; no appointment is needed for cars.
  5. Complete registration (form VEH 001) at the Land Transport Directorate, paying the tax, fees and licence by card, bank draft or bank guarantee; cash is not accepted.
  6. Finish the whole process within 30 days of the car arriving in Malta; after that a penalty of 30 euro per day applies.

Frequently asked questions

How much registration tax will I pay on a car from Germany?

It depends on the registration value from the Transport Malta portal, the CO2 figure and the car's length. Enter the registration value shown by the portal in the calculator to get the tax; otherwise the result is an approximation.

Can I register a left-hand drive car in Malta?

Yes. No Maltese provision restricts the steering position and Transport Malta accepts all Euro standards with no maximum age.

Do I pay VAT on a used car imported from the EU?

Only if it counts as a new means of transport: 6 months or less since first use, or 6,000 km or less. Then 18 % Maltese VAT applies.

Why does the annual licence fee increase with age?

Malta's circulation licence fee scale rises with the age of the car. A petrol car at 101 to 130 g/km goes from 125 euro in years 0 to 4 to 339 euro from year 14.

How long do I have to register an imported car?

30 days from arrival in Malta, including inspection. Each extra day costs 30 euro.

What we could not confirm

Official sources

Estimate, not a tax ruling. The final amount is set by the authority of the destination country.