VRT in Malta
Vehicle Registration Tax — what it is, how it works, and what buyers need to know
What is VRT?
VRT (Vehicle Registration Tax) is a one-time tax payable when a vehicle is first registered in Malta. It is governed by the Motor Vehicles Registration and Licensing Act (Cap. 368) and administered by Transport Malta.
Every car driven on Maltese roads must be registered and have VRT paid — there are no exceptions. For cars bought new in Malta, VRT is included in the dealer's price. For imported cars (UK, Japan, or elsewhere), VRT is paid by the importer at the point of registration.
Buyer tip: When buying a used car in Malta, VRT should already be paid. Always confirm this with Transport Malta before purchasing — if VRT is outstanding, the liability passes to the new owner.
How is VRT Calculated?
Malta uses two different calculation methods depending on when the car was first registered anywhere in the world:
Cars first registered on or after 1 March 2009 — CO₂-based formula
VRT is calculated primarily on the car's CO₂ emissions (g/km) as stated in the vehicle's EC type approval or certificate of conformity. Higher-emitting cars pay significantly more.
- Lower-emission cars (e.g. small petrols under 120 g/km): relatively modest VRT
- Mid-range cars (120–160 g/km): moderate VRT, often €3,000–€8,000 range
- High-emission cars (160 g/km+, SUVs, large diesels): substantially higher VRT
- Electric vehicles: zero or very low VRT due to zero emissions
The gross VRT is then reduced by an age depreciation factor — the older the car, the lower the VRT payable. A 3-year-old car might attract around 70–75% of the full rate; a 7-year-old car around 50–60%.
Cars first registered before 1 March 2009 — engine CC formula
Older vehicles use an engine cubic capacity (CC) based calculation, with rates structured in bands:
| Engine size | VRT rate band |
|---|---|
| Up to 1,000 cc | Lowest rate |
| 1,001 – 1,300 cc | Low rate |
| 1,301 – 1,600 cc | Mid rate |
| 1,601 – 2,000 cc | Higher rate |
| Over 2,000 cc | Highest rate |
Exact band amounts change periodically. Always check the Transport Malta website or call them for current figures.
Typical VRT Amounts
These are approximate ranges to give buyers a feel for VRT costs. Actual amounts depend on the exact CO₂ figure, year of manufacture, and current Transport Malta rates.
| Car type (example) | CO₂ approx. | Indicative VRT (new) |
|---|---|---|
| Small hatchback (Polo, Yaris, Fiesta) | 95–115 g/km | ~€1,500–€3,500 |
| Family hatchback (Golf, Focus) | 115–140 g/km | ~€3,500–€7,000 |
| Compact SUV (Qashqai, Tiguan) | 140–165 g/km | ~€7,000–€14,000 |
| Large SUV / 4x4 | 180–220 g/km | ~€15,000–€30,000+ |
| Fully electric vehicle | 0 g/km | Very low / zero |
VRT on used imports is reduced by the depreciation factor based on age. A 5-year-old Golf might carry only €2,500–€4,000 in VRT after depreciation.
VRT and Second-Hand Cars
When you buy a used car already registered in Malta, VRT has already been paid by the original importer. It is not payable again on a domestic sale — only ownership transfer fees apply.
However, if you are buying a freshly imported car (e.g. a dealer who has just brought it in from the UK), VRT may be factored into the asking price or listed separately. Always ask the seller explicitly whether VRT is included.
Checking VRT Status
You can verify a vehicle's registration and VRT status through Transport Malta. Bring or provide the vehicle's registration plate or chassis (VIN) number. Transport Malta can confirm:
- Whether VRT has been paid
- The registered owner
- Any outstanding fines or enforcement notices
- Road licence status
Transport Malta's main offices are in Marsa and there are regional offices across Malta and Gozo.
VRT vs Road Licence
VRT is often confused with the annual road licence (sometimes called "road tax"). They are different:
| VRT | Annual Road Licence |
|---|---|
| One-time tax at registration | Paid every year |
| Based on CO₂ or CC | Based on engine CC (typically €100–€400/yr) |
| Already settled on registered cars | Must be current — check before buying |