MT
MOTOR VEHICLES REGISTRATION AND LICENSING ACT
Table of Provisions (52)
Statutory Text (52 Articles)
MOTOR VEHICLES REGISTRATION AND LICENSING
CHAPTER 368
MOTOR VEHICLES REGISTRATION AND
LICENSING ACT
To provide for the registration and licensing of motor vehicles in Malta.
1st January, 1994
ACT X of 1994 as amended by Legal Notice 191 of 1994; Acts IV and
XXVI of 1997; Legal Notice 18 of 1998; Act XVI of 1998; Legal Notice 170
of 1998; Act VI of 1999; Legal Notices 110 and 217 of 2000; Acts XXIII of
2000, IX of 2001, II and XXX of 2002, and II of 2003; Legal Notice 94 of
2003; Acts II of 2004, XIX of 2005, II of 2006 and IV of 2007; Legal Notice
425 of 2007; Act XXXII of 2007; Legal Notice 105 of 2008; Acts VI and XV
of 2009, XI of 2010, IV of 2011 and V of 2012; Legal Notices 426 of 2012
and 86 of 2013; and Acts III of 2013, XII of 2014, XIII of 2015, XV of 2016
u XVI of 2017 VII of 2018, VII of 2019, XVIII of 2021 VII of 2022 and XII
of 2023 and Legal Notice 284 of 2024 and Acts IX of 2025 and III of 2026.
The short title of this Act is the Motor Vehicles Registration
and Licensing Act.
L.N. 191 of 1994.
[Articles 3, 6, 8, 17A]
Amended by:
IV. 1997.2.
Substituted by:
XXVI. 1997.2.
Amended by:
L.N. 18 of 1998;
XVI. 1998.2;
L.N. 170 of 1998.
Substituted by:
VI. 1999.2.
Amended by:
L.N. 110 of 2000.
Substituted by:
IX. 2001.17;
II. 2002.7;
II. 2003.39.
Amended by:
L.N. 94 of 2003.
Substituted by:
II. 2004.45.
Amended by:
II. 2006.15.
Substituted by:
IV. 2007.22;
L.N. 425 of 2007;
XXXII. 2007.78.
Amended by:
L.N. 105 of 2008.
Substituted by:
VI. 2009.29;
XI. 2010.16.
Amended by:
IV. 2011.51;
V. 2012.41;
L.N. 86 of 2013;
III. 2013.50;
XII. 2014.56;
XIII. 2015.115;
XV. 2016.23;
XVI. 2017.58;
XVIII.2021.40;
VII.2022.54;
III.2026.36.
Amount of tax to be paid on the registration of motor vehicles
used for the transport of goods and other vehicles
Category A: N1, N2 and N3 vehicles, special purpose vehicles and tractor units
N1 vehicles, special purpose vehicles and tractor units
Latest Euro standard
vehicles with a maximum authorised mass of up to
1,305 kg
Kg x 0.35 + cc x 0.39 x €1
vehicles with a maximum authorised mass
exceeding 1,305 kg up to 1,760 kg
Kg x 0.39 + cc x 0.43 x €1
vehicles with a maximum authorised mass
exceeding 1,760 kg up to 3,500 kg
Kg x 0.43 + cc x 0.48 x €1
Latest Euro standard -1
MOTOR VEHICLES REGISTRATION AND LICENSING
vehicles with a maximum authorised mass of up to
1,305 kg
Kg x 1.00 + cc x 1.10 x €1
vehicles with a maximum authorised mass
exceeding 1,305 kg up to 1,760 kg
Kg x 1.10 + cc x 1.20 x €1
vehicles with a maximum authorised mass
exceeding 1,760 kg up to 3,500 kg
Kg x 1.20 + cc x 1.30 x €1
Latest Euro standard -2
vehicles with a maximum authorised mass of up to
1,305 kg
Kg x 6.00 + cc x 6.00 x €1
vehicles with a maximum authorised mass
exceeding 1,305 kg up to 1,760 kg
Kg x 7.00 + cc x 7.00 x €1
vehicles with a maximum authorised mass
exceeding 1,760 kg up to 3,500 kg
Kg x 8.00 + cc x 8.00 x €1
Latest Euro standard -3 and older
vehicles with a maximum authorised mass of up to
1,305 kg
Kg x 25.00 + cc x 25.00 x €1
vehicles with a maximum authorised mass
exceeding 1,305 kg up to 1,760 kg
Kg x 27.00 + cc x 27.00 x €1
vehicles with a maximum authorised mass
exceeding 1,760 kg up to 3,500 kg
Kg x 30.00 + cc x 30.00 x €1
N2 vehicles, special purpose vehicles and tractor units
Latest Euro standard and Latest Euro standard -1
vehicles with a maximum authorised mass exceeding
3,500 kg up to 12,000 kg
Latest Euro standard -2
vehicles with a maximum authorised mass exceeding
3,500 kg up to 12,000 kg
Kg x 5.00 + cc x 7.00 x €1
Latest Euro standard -3 and older
vehicles with a maximum authorised mass exceeding
3,500 kg up to 12,000 kg
Kg x 12.00 + cc x 15.00 x €1
N3 vehicles, special purpose vehicles and tractor units
Latest Euro standard and Latest Euro standard -1
vehicles with a maximum authorised mass exceeding
12,000
Latest Euro standard -2
MOTOR VEHICLES REGISTRATION AND LICENSING
vehicles with a maximum authorised mass exceeding
12,000 kg up to 25,000 kg
Kg x 2.10 + cc x 2.50 x €1
vehicles with a maximum authorised mass exceeding
25,000 kg
Kg x 2.70 + cc x 3.50 x €1
Latest Euro standard -3 and older
vehicles with a maximum authorised mass exceeding
12,000 kg up to 25,000 kg
Kg x 9.00 + cc x 12.00 x €1
vehicles with a maximum authorised mass exceeding
25,000 kg
Kg x 10.00 + cc x 13.00 x €1
Tax rate formula
Following the application of the relevant tables under the heading, the total amount of
the registration tax shall be equal to the sum total of the maximum authorised mass (kg) of
a motor vehicle multiplied by the factor indicated plus the cubic capacity (cc) of the engine
of a motor vehicle multiplied by the factor indicated multiplied by €1 and, in respect of
used vehicles, this sum shall be multiplied by the difference between 100% and the
aggregate percentage consisting of the percentage of the total annual depreciation as
specified in the table hereunder plus 0.5% for each 10,000 kms showing on a vehicle’s
odometer
{[(kg x Y) + (cc x Y)] x €1} x {100% - [Y% of total annual
depreciation + 0.5% for each 10,000 kms]}
Provided that the maximum depreciated value of a motor vehicle in this category shall
not exceed 95%, and once this value is reached there shall be no further reductions.
Depreciation according to year of first registration of vehicle
Year
Annual Depreciation
Total Depreciation
12%
12%
14%
26%
19%
45%
5%
50%
4 onwards
5%
55%
5%
60%
5%
65%
5%
70%
5%
75%
5%
80%
5%
85%
5%
90%
5%
95%
13 onward
N/A
95%
For the purpose of registration tax, where a vehicle used for the transport of goods (N1,
N2 and N3), or a special purpose vehicle or a tractor unit, whose year of manufacture falls
under any of the following years of manufacture, is not accompanied by an official
document showing the emission levels equivalent to Euro standards (the said official
MOTOR VEHICLES REGISTRATION AND LICENSING
document may be a certificate of conformity or a type approval certificate or a
vehicle registration certificate or a declaration by the vehicle’s manufacturer), the
registration tax rates to be paid thereon shall be equivalent to those under the different Euro
standards
Euro Standard Table for Registration Purposes indicating Year of Registration and/or
Manufacture of Vehicle
Reference
Up to
Latest
Euro
Mass/Mass
Euro
Euro
Category
Euro
Euro
in Service
4/IV
5/V
6/VI
3/III
Standard
(kg)
Class 1
pre
2006-
2011-
(0
-
Euro 6
onwards
1305kg)
-2005
Class 2
pre
Max
-
2006-
2011-
(1306
-
Euro 6
Authorised
3,500
1760kg)
-2005
Mass
Kg
Class 3
pre
2006-
2011-
(1761
-
Euro 6
2610kg)
-2005
pre
Max
3,501 -
2006-
2009 -
Authorised
Euro 6
12,000
-
onwards
Mass
pre
Max
12,001
2006-
2009 -
Authorised
Euro 6
>
-
onwards
Mass
Where an importer or dealer or owner of a motor vehicle intends to change the
engine of a motor vehicle prior to its registration with the Authority, he shall inform
the Authority in writing. Where an importer or dealer or owner of a motor vehicle
provides a certificate as approved by an accredited technical service, that the engine of that
particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that
vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.
Where a motor vehicle, which falls under a category to which the First Schedule of
this Act applies, registered by a person with disability has been exempted from the
payment of registration tax by means of an order issued by the Minister in terms of
article 19(2) of this Act, no refund of the exempted registration tax shall be due in the
event that such a vehicle is transferred after ten years from the date of registration. In the
event that the vehicle so exempted is transferred prior to the expiration of ten years from
the date of registration, the exempted registration tax shall be refunded. The refund due
shall be calculated on the basis of the registration tax which would have been due had the
exemption not been given discounted at the rate of ten per cent per annum to be reckoned
from the date of registration.
MOTOR VEHICLES REGISTRATION AND LICENSING
Category B: Hydrogen fuel cell, electric, plug-in hybrid electric, range extender electric,
and autogas N1, N2 and M3 motor vehicles, special purpose vehicles and tractor units
1. electric vehicles ………………………….....................................
2. hydrogen fuel cell electric vehicles …….......................................
3. plug-in hybrid electric vehicles ……….........................................
4. range extender electric vehicles ………….....................................
5. vehicles propelled solely with an autogas fuelling system.............
Category C: Vintage Category N vehicles for private use, special purpose vehicles and
tractor units
N1 vehicles for private use, special purpose vehicles and tractor units with a
maximum mass not exceeding 3.5 tonnes and N2 vehicles for private use, special
purpose vehicles and tractor units with a maximum mass exceeding 3.5 tonnes but
not exceeding 5 tonnes
1. vintage vehicles certified authentic by the vintage vehicle classification Rate of Tax
committee
1.1 vehicles with an age of 50 years or over from date of manufacture ....
1.2 vehicles with an age of 30 years or over but less than 50 years from
date of manufacture ..........................................................................
N2 vehicles for private use, special purpose vehicles and tractor units with a
maximum mass exceeding 5 tonnes but not exceeding 12 tonnes
1. vintage vehicles certified authentic by the vintage vehicle classification
committee
1.1 vehicles with an age of 50 years or over from date of manufacture ....
1.2 vehicles with an age of 30 years or over but less than 50 years from
date of manufacture ..........................................................................
N3 vehicles for private use, special purpose vehicles and tractor units with a
maximum mass exceeding 12 tonnes
1. vintage vehicles certified authentic by the vintage vehicle classification
committee
1.1 vehicles with an age of 50 years or over from date of manufacture ....
1.2 vehicles with an age of 30 years or over but less than 50 years from
date of manufacture ..........................................................................
Category D: Agricultural tractors Category T that are supplimented by an ‘a’ index
Agricultural tractors ........................................................................................
Category E: vehicles used in enclosed areas
Motor vehicles used within enclosed areas, such as dock areas or airports or
seaports ..........................................................................................................
Category F: machinery without a chassis
Forklifts, shovels, excavators, road rollers, bulldozers, road pavers, road scarifiers,
rock cutters and asphalt finishers ........................................................................
The total amount of the registration tax for Categories B to F shall be the
registration value (RV) multiplied by the indicated % [RV x %].
MOTOR VEHICLES REGISTRATION AND LICENSING
Category G: Mobile cranes with a lifting capacity exceeding 50 tonnes
Mobile cranes with a lifting capacity
exceeding 50 tonnes…….................
0%
Substituted by:
(1)
In this Act, unless the context otherwise requires -
"Administrative Review Tribunal" means the Administrative
Review Tribunal established under the Administrative Justice Act;
"Agency" means the Local Enforcement System Agency established
by article 5 of the Local Enforcement System (Establishment as an
Agency) Order;
"agricultural tractor" means a tractor used primarily for work on
land in connection with agriculture;
"amateur built motor vehicle" means a vehicle constructed for the
personal use of an individual and that
(a) the construction or assembly or substantial part of
which was carried out by the individual and, or
persons acting on his behalf; and
(b) the individual and, or other persons acting on his
behalf during the period of construction or assembly of
the vehicle did not have a business in which motor
vehicles are normally constructed or assembled.
An amateur built motor vehicle is considered to be a new vehicle if,
at least, the following parts of the vehicle are new
(a) the chassis;
(b) the engine;
(c) the steering mechanism; and
(d) the axles and the gearbox;
"ambulance" means a motor vehicle of category M, or of
category N if manufactured before the 29th October, 2012,
intended for the transport of sick or injured people and having
MOTOR VEHICLES REGISTRATION AND LICENSING
special equipment for such purpose;
"Authority" means the Authority for Transport in Malta set up
under the provisions of the Authority for Transport in Malta Act;
"autogas" means liquefied petroleum gas with specifications
according to MSA EN 589 used for the propulsion of motor vehicles
and includes liquefied natural gas;
"autogas vehicle" means, for the purposes of this Act, a category
M1 vehicle equipped with an autogas fuelling system;
"brought into Malta" means the entry into Malta of a motor
vehicle coming from
(a) a Member State,
(b) the Channel Islands (Guernsey and Jersey),
(c) the Isle of Man,
(d) Monaco,
(e) Andorra,
(f)
San Marino, or
(g) Northern Ireland,
and which was put into free circulation in such Member State, or in
the Channel Islands, or in the Isle of Man, or in Monaco, or in
Andorra, or in San Marino, or in Northern Ireland as the case may be,
prior to entry into Malta;"business use" means the use of a vehicle in
the direct exercise of an activity carried out for consideration or
financial gain;
"categories L5e, L6e and L7e" shall have the same meaning as
assigned to them in Annex I of Regulation (EU) No. 168/2013 of the
European Parliament and of the Council of 15 January 2013 on the
approval and market surveillance of two or three-wheel vehicles and
quadricycles;
"category M vehicles" means motor vehicles with at least four
wheels designed and constructed for the carriage of passengers, and
they comprise M1, M2 and M3 vehicles;
"category T" includes all wheeled tractors as described in
Regulation (EU) No 167/2013 of the European Parliament and of
the Council of 5 February 2013 on the approval and market
surveillance of agricultural and forestry vehicles
Provided that every wheeled tractor category shall be
supplemented at the end by an ‘a’ or ‘b’ index according to its
design speed as follows
(a) ‘a’ for wheeled tractors with a maximum design speed
below or equal to 40 km per hour; and
(b) ‘b’ for wheeled tractors with a maximum design speed
above 40 km per hour;
"cc" means the cubic capacity of the engine of a motor vehicle;
"certificate" means the certificate of registration issued in terms
of article 14;
MOTOR VEHICLES REGISTRATION AND LICENSING
"certificate of conformity" means the document issued by the
manufacturer which certifies that a produced vehicle conforms to the
approved type of vehicle and complies with all regulatory acts that
were applicable at the time of its production;
"circulation licence fee" means the fee paid on the licensing of a
motor vehicle and annually thereafter;
"circulation permit" means the permit issued annually by the
Authority in terms of the provisions of the provisos to item 6 of the
Fourth Schedule;
"CO 2 emissions" means the level of carbon dioxide emissions for a
vehicle measured in accordance with Regulation (EC) No. 715/2007 of
the European Parliament and of the Council of 20 June 2007 on type
approval of motor vehicles with respect to emissions from light
passenger and commercial vehicles (Euro 5 and Euro 6) and on access
to vehicle repair and maintenance information as amended and
contained in the relevant EC type-approval certificate or EC certificate
of conformity, and where the vehicle is not type-approved, for that
particular vehicle the emissions level contained in a document
acceptable to the Authority, as prescribed in regulations, showing a
level of emissions comparable to that in Regulation 2018/858 of the
European Parliament and of the Council of 30 May 2018 on the
approval and market surveillance of motor vehicles and their trailers,
and of systems, components and separate technical units intended for
such vehicles, amending Regulations (EC) No. 715/2007 and (EC) No.
595/2009 and repealing Directive 2007/46/EC;
"collectors’ motor vehicle" means a vehicle imported into Malta
from a third country which is classified by the Customs Department
under CN Code 9705000090 (collections and collectors’ pieces of
zoological, botanical, mineralogical, anatomical, historical,
archaeological, paleonthological, ethnographic or numismatic
interest).
"cycle" means a cycle fitted with an engine having a cylinder
capacity of more than 50 cm 3 if of the internal combustion type
and, or a maximum design speed of more than 45 km/h, and
includes motor cycles, motor tricycles and quadricycles;
"depreciation" means, for the purpose of this Act, the reduction in
value of a motor vehicle resulting from use and obsolescence.
Depreciation is calculated from the vehicle’s date of first registration
and allows for the original value of the vehicle to be modified for the
purposes of tax deduction;
"Directive 70/220/EEC" means Council Directive 70/200/EEC of
the 20th March, 1970 on the approximation of the laws of the
Member States relating to measures to be taken against air
pollution by gases from positive-ignition engines of motor vehicles
as amended;
"Directive 88/77/EEC" means Council Directive 88/77/EEC of 3
December 1987 on the approximation of the laws of the Member
States relating to the measures to be taken against the emission of
gaseous pollutants from diesel engines for use in vehicles;
"Directive 1999/96/EC" means Directive 1999/96/EC of the
MOTOR VEHICLES REGISTRATION AND LICENSING
European Parliament and of the Council of 13 December 1999 on
the approximation of the laws of the Member States relating to
measures to be taken against the emission of gaseous and
particulate pollutants from compression ignition engines for use in
vehicles, and the emission of gaseous pollutants from positive
ignition engines fuelled with natural gas or liquified petroleum gas
for use in vehicles and amending Council Directive 88/77/EEC;
"Directive 2002/24/EC" means Directive 2002/24/EC of the
European Parliament and of the Council of 18 March 2002 relating
to the type-approval of two or three-wheeled motor vehicles and
repealing Council Directive 92/61/EC;
"Directive 2005/55/EC" means Directive 2005/55/EC of the
European Parliament and of the Council of 28 September 2005 on
the approximation of the laws of the Member States relating to the
measures to be taken against the emission of gaseous and
particulate pollutants from compression ignition engines for use in
vehicles, and the emission of gaseous pollutants from positive
ignition engines fuelled with natural gas or liquified petroleum gas
for use in vehicles;
"electric vehicle" means a vehicle that derives its motive power
exclusively from an electric motor, and it includes an electric
motorcycle;
"Euro 2", "Euro 3", "Euro 4", "Euro 5", "Euro 6", "Euro II", "Euro
III", "Euro IV", "Euro V" and "Euro VI" mean the emission standards
set for all motor vehicles under Directive 70/220/EEC, Directive 88/
77/EEC, Directive 1999/96/ EC, Directive 2005/55/EC, Regulation
(EC) No 715/2007 and Regulation 595/2009;
"European Union" has the same meaning as is assigned to it in
article 2 of the European Union Act, and includes Norway, Iceland
and Liechtenstein;
"goods carrying vehicle" means any N1, N2 or N3 motor vehicle
as defined in this article;
"HDDF system" means a heavy-duty dual fuel system used on
vehicles;
"heavy-duty dual fuel system used on vehicles" means a diesel
engine retrofit system, as defined by United Nations Regulation No.
143, meant to allow a retrofitted diesel engine to operate both with a
diesel fuel and a gaseous fuel simultaneously with both types of fuels
being metered separately;
"heavy-duty motor vehicle" means a motor vehicle used for the
carriage of goods or passengers which works with a compression-
ignition diesel engine and has a maximum permissible mass exceeding
two thousand, six hundred and ten kilograms (2,610kg), as defined in
Article 1.1 of Part B of the United Nations Regulation No. 143, in
Article 1.1 of United Nations Regulation No. 49 and Article 2 of
Regulation (EC) No. 595/2009 of the European Parliament and of the
Council of 18 June 2009 on type-approval of motor vehicles and
engines with respect to emissions from heavy-duty vehicles (Euro VI)
MOTOR VEHICLES REGISTRATION AND LICENSING
and on access to vehicle repair and maintenance information and
amending Regulation (EC) No. 715/2007 and Directive 2007/46/EC
and repealing Directives 80/1269/EEC, 2005/55/EC and 2005/78/EC;
"hybrid vehicle" means a vehicle having at least two different
energy converters and two different energy storage systems for the
purpose of vehicle propulsion;
"hydrogen fuel cell electric vehicle" means, for the purposes of this
Act, an electric vehicle which uses a hydrogen fuel cell, instead of a
battery, or in combination with a battery or supercapacitor, to power its
on-board electric motor;
"imported into Malta" means the entry into Malta of a motor
vehicle from a third country;
''invoice'' means a document issued by the manufacturer or an
authorised agent of the manufacturer or an authorised motor vehicle
dealer to a buyer listing the vehicle or vehicles supplied and stating the
sum of money due or paid and the chassis number of the said vehicle
or vehicles;
"Latest Euro Standard" means and corresponds to the dates set out
in the current EU Directives and Regulations establishing emission
limits for the registration of new motor vehicles;
"leasing" shall mean a contract under which the owner of a motor
vehicle grants to another person the exclusive possession of the
motor vehicle for an agreed period, in return for a consideration,
and under such conditions that the possessor of the motor vehicle
will be obliged to pay the full amount of the consideration, or a
penalty, to the owner of the motor vehicle, should the contract be
terminated before the expiration of the agreed period;
"length of motor vehicle" means the length of the motor vehicle
contained in the certificate of conformity, and where the vehicle is
not covered by such a certificate, the length contained in a
document acceptable to the Authority showing the technical
specifications of that vehicle;
"light passenger transport vehicle" means an M1 motor vehicle
registered and licensed to be hired from a light passenger transport
operator in accordance with the Light Passenger Transport Services
and Vehicle Hire Services Regulations;
"limousine" means a luxury passenger vehicle which either has a
chassis or wheel-base that has been stretched, or is a sedan which is
promoted as a luxury vehicle by its manufacturer;
"maximum authorized mass" means the maximum technically
perm issible laden mass of a m otor vehicle as stated by the
manufacturer;
"Member State" means a Member State of the European Union;
"Minister" means the Minister responsible for transport;
"M1 motor vehicle" means a vehicle used for the carriage of
passengers and comprising no more than eight seats in addition to
the driver’s seat;
MOTOR VEHICLES REGISTRATION AND LICENSING
"M2 motor vehicle" means a vehicle used for the carriage of
passengers, comprising more than eight seats in addition to the
driver’s seat, and having a maximum mass not exceeding 5 tonnes;
"M3 motor vehicle" means a vehicle used for the carriage of
passengers, comprising more than eight seats in addition to the
driver’s seat, and having a maximum mass exceeding 5 tonnes;
"motor caravan" or "motor home" means a special purpose motor
vehicle constructed to include living accommodation which
contains at least the following equipment
-
seats and table,
-
sleeping accommodation which may be converted
from the seats,
-
cooking facilities, and
-
storage facilities.
This equipment shall be rigidly fixed to the living compartment;
however, the table may be designed to be easily removable;
"motor cycle" means a two-wheel vehicle with or without a
sidecar, fitted with an engine having a cylinder capacity of more
than 50 cm 3 of the internal combustion type and, or having a
maximum design speed of more than 45 km per hour, and including
a motor tricycle;
"motor route bus" means a passenger transport vehicle licensed
to provide a public passenger transport service;
"motor vehicle" means any vehicle which falls within any of the
descriptions listed in the First and Second Schedules;
"motor vehicle for hire" means a motor vehicle which is registered
and licensed to be hired or leased from a vehicle hire services operator,
and for the purpose of being driven by such hirer or lessee in
accordance with the Light Passenger Transport Services and Vehicle
Hire Services Regulations;
"motor vehicle provisionally registered by the Authority" means
a motor vehicle which is brought into Malta or which is
manufactured in Malta and is registered by the Authority with the
intention of being re-exported or exported, as the case may be,
within a period of ninety days from -
(a) the date of its original entry into Malta; or
(b) from the release of the said vehicle from a bonded
warehouse, in accordance with the provisions of
article 20; or
(c) in the case of a vehicle manufactured in Malta, from
the date of being provisionally registered by the
Authority;
"N1 motor vehicle" means a vehicle used for the carriage of
goods and having a maximum mass not exceeding 3.5 tonnes;
"N2 motor vehicle" means a vehicle used for the carriage of
goods and having a maximum mass exceeding 3.5 tonnes but not
exceeding 12 tonnes;
MOTOR VEHICLES REGISTRATION AND LICENSING
"N3 motor vehicle" means a vehicle used for the carriage of
goods and having a maximum mass exceeding 12 tonnes;
"national holidays" means such national holidays as established
in the National Holidays and Other Public Holidays Act;
"New European Driving Cycle (NEDC)" means a driving cycle
designed, inter alia, to assess the emission levels of car engines;
"new motor vehicle" means, for the purposes of this Act, a motor
vehicle which has never been registered in any country;
"particulate matter" means the particulate emissions produced by
diesel-powered motor vehicles as measured in accordance with
Regulation (EU) 715/2007 of the European Parliament and of the
Council of 20 June 2007 on type approval of motor vehicles with
respect to emissions from light passenger and commercial vehicles
(Euro 5 and Euro 6) and on access to vehicle repair and maintenance
information, as amended;
"person" includes any body of persons;
"person residing in Malta" means
(a) a person to whom a legally valid identification
document has been issued in terms of the Identity Card
and other Identity Documents Act, or who is legally
obliged to have a legally valid identification document
issued under the Identity Card and other Identity
Documents Act;
(b) a person, other than an individual, having his only or
principal place of business in Malta;
"plug-in hybrid electric vehicle" means, for the purposes of this
Act, a hybrid electric vehicle that uses rechargeable batteries, or
another energy storage device, that can be recharged by plugging it
into an external source of electric power having a battery autonomy
(or battery range) of not less than fifty (50) km;
"private use" means any use other than business use;
"public passenger transport service" means the regular passenger
transport services of general economic interest provided to the
public on a continuous and non-discriminatory basis;
"public holidays" means such public holidays as established in
the National Holidays and Other Public Holidays Act;
"quad bikes" means a four-wheeled bike whose maximum design
speed is more than 45 km per hour and for the purposes of this Act
includes wheeled tractors of category T that are supplemented by a ‘b’
index, category L6e and category L7e;
"quadricycle" means a motor vehicle with four wheels whose
unladen mass is not more than 400 kg, or 550 kg for vehicles
intended for carrying goods, not including the mass of batteries in
the case of electric vehicles, and whose maximum net engine power
does not exceed 15 kW;
"racing vehicle" means a motor vehicle specifically constructed
for competitive purposes and may only be used in areas which are
MOTOR VEHICLES REGISTRATION AND LICENSING
exclusively reserved for such competitive events;
"range extender electric vehicle" means, for the purposes of this
Act, an electric vehicle which has a plug-in battery pack and electric
motor, as well as a small internal combustion engine having battery
autonomy of not less than fifty (50) km prior to switching to the range-
extender mode;
"registration tax" means the registration tax charged and levied
in terms of article 3;
"Regulation (EU) No. 167/2013" means Regulation (EU) No.
167/2013 of the European Parliament and of the Council of 5
F e b r u a r y 2 01 3 o n t h e a p pr o v a l a n d m a r k e t su r v e i l l a n c e o f
agricultural and forestry vehicles;
"Regulation (EU) No. 168/2013" means Regulation (EU) No. 168/
2013 of the European Parliament and of the Council of 15 January
2013 on the approval and market surveillance of two or three-wheel
vehicles and quadricycles;
"Regulation (EC) No 715/2007" means Regulation (EC) No 715/
2007 of the European Parliament and of the Council on type approval
of motor vehicles with respect to emissions from light passenger and
commercial vehicles (Euro 5 and Euro 6) and on access to vehicle
repair and maintenance information;
"Regulation (EC) No. 595/2009" means Regulation (EC) No. 595/
2009 of the European Parliament and of the Council of 18 June 2009
on type-approval of motor vehicles and engines with respect to
emissions from heavy-duty vehicles (Euro VI) and on access to vehicle
repair and maintenance information and amending Regulation (EC)
No. 715/2007 and Directive 2007/46/EC and repealing Directives 80/
1269/EEC, 2005/55/EC and 2005/78/EC;";
"Regulation (EC) No 1072/2009" means Regulation (EC) No
1072/2009 of the European Parliament and of the Council on
common rules for access to the international road haulage market;
"Regulation (EC) No 1073/2009" means Regulation (EC) No
1073/2009 of the European Parliament and of the Council on
common rules for access to the international market for coach and
bus services;
"Regulation (EU) 2018/858" means Regulation (EU) 2018/858 of
the European Parliament and of the Council of 30 May 2018 on the
approval and market surveillance of motor vehicles and their trailers,
and of systems, components and separate technical units intended for
such vehicles, amending Regulations (EC) No. 715/2007 and (EC) No.
595/2009 and repealing Directive 2007/46/EC;";
"RV" means the registration value of the motor vehicle in terms
of article 9;
"road" means any national, arterial, distributor, access and local
access road;
MOTOR VEHICLES REGISTRATION AND LICENSING
Provided that the Chief Executive of the Authority may,
under such conditions as he may deem f it to im pose, grant
permission to the public service garage for the self-drive motor
vehicle intended for short term hire to be hired by a hirer or granted
under leasing terms to Government departments and, or entities for
a long term;
"special purpose vehicles" means the same as the meaning
assigned to it in Regulation (EU) 2018 /858 of the European
Parliament and of the Council of 30 May 2018 on the approval and
market surveillance of motor vehicles and their trailers, and of
systems, components and separate technical units intended for such
vehicles, amending Regulations (EC) No. 715/2007 and (EC) No. 595/
2009 and repealing Directive 2007/46/EC;
"third country" means a country other than a Member State, the
Channel Islands (Guernsey and Jersey), the Isle of Man, Monaco,
Andorra, San Marino, Norway, Iceland, Liechtenstein and Northern
Ireland (with exception for the Northern Irish territorial waters in
accordance with Article 5(3) of the Protocol on Ireland/Northern
Ireland) on 1st January 2021 keep their status of Union goods even if
they are registered in the UK;
"used motor vehicle" means a motor vehicle which is not a new
motor vehicle;
"vehicle hire undertaking" means any undertaking established in
Malta or in another Member State which is duly licensed under the
laws of Malta of another Member State to operate the business of
vehicle hire or leasing services;
"vintage vehicle" means an authentic and genuine vehicle with
an age of thirty years or more (to be reckoned from the date of
manufacture), as certified by the vintage vehicle classification
committee, which is kept in a state which is as close as possible to
its original state as produced by the manufacturer and which
respects the spirit of classic and vintage vehicle preservation;
"vintage vehicle classification committee" means a committee
appointed by the Authority comprising a chairperson, a secretary
and six (6) members, all of whom possessing the necessary technical
competence, whose function shall be -
(a) to determine whether a vehicle should be classified as
a vintage vehicle;
(b) to determine whether a vintage vehicle is fifty years or
older (to be reckoned from the date of manufacture);
and
(c) to calculate the registration value of any such vehicle
for the purpose of calculating the registration tax
payable on such vehicle, if applicable;
"Worldwide Harmonized Light Vehicle Test Procedure (WLTP)"
means a global, harmonized standard for the measurement of, inter
alia, CO 2 emissions in traditional and hybrid cars which was
developed by the United Nations Economic Commission for
Europe to replace the New European Driving Cycle (NEDC) as the
MOTOR VEHICLES REGISTRATION AND LICENSING
European vehicle homologation procedure.
(2) For the purposes of this Act a motor vehicle in respect of
which any works have been done in Malta, including the fitting of
an engine to a chassis or frame, shall be deemed to have been
manufactured in Malta if the chassis or frame had not formed part
of any motor vehicle imported into Malta or if the chassis or frame
had formed part of a motor vehicle whose registration in Malta has
been cancelled.
(3) Any reference in this Act to the owner of a motor vehicle
shall be construed as including a reference to every co-owner
thereof and to every person who has at the time relevant to such
reference the motor vehicle in his possession or under his control.
(1) No person shall have in his possession or charge any
motor vehicle which has not been registered with the Authority and
on which the applicable registration tax has not been paid unless -
(a) that person is an authorized manufacturer, agent or
dealer of motor vehicles and the vehicle in his
possession or charge is not left standing on the road or
is not being used on the road, or
(b) the vehicle is registered in another country and may be
used temporarily on the roads in Malta in accordance
with the provisions of article 18.
(2) No motor vehicle shall be used on the road without a
circulation licence issued by the Authority unless that vehicle is the
subject of an exemption under this Act or has a valid circulation
licence issued by the competent authority in another country.
XXVI. 1997.2.
[Articles 3, 6, 8, 17A, 18]
Amended by:
XVI. 1998.3;
Registration tax to be paid on the registration of category Substituted by:
M motor vehicles, quadricycles, motor cycles and quad VI. 1999.2;
2009.30.
bikes (including electric and hybrid electric motor vehicles) VI.
Amended by:
XI. 2010.17;
IV. 2011.52;
V. 2012.42;
L.N. 86 of 2013;
III. 2013.51;
XII. 2014.57;
XV. 2016.24;
XVI. 2017.59;
VII.2018.51;
XVIII.2021.41;
VII.2022.55;
XII.2023.36;
IX.2025.44;
III.2026.37.
Category A: M1 motor vehicles (including autogas vehicles, vehicles to be registered
to be used as taxis, motor vehicles for hire and light passenger transport vehicles), other
than those vehicles classified under Category H, whether new or used (rates based on the
CO 2 and length of the vehicle). Under Category A, CO 2 emissions data are measured
according to NEDC standard
Petrol engined
Latest European
Latest European
Latest European
Latest European
CO 2
Standard minus 3
Standard
Standard minus 1
Standard minus 2
and older
0g/km up to and
including 100g/km
CO 2 x RV x 0.07%
CO 2 x RV x 0.15%
CO 2 x RV x 0.20%
CO 2 x RV x 0.23%
More than 100g/
km up to and
including 130g/km
CO 2 x RV x 0.09%
CO 2 x RV x 0.17%
CO 2 x RV x 0.23%
CO 2 x RV x 0.26%
More than 130g/
km up to and
including 140g/km
CO 2 x RV x 0.10%
CO 2 x RV x 0.19%
CO 2 x RV x 0.26%
CO 2 x RV x 0.30%
More than 140g/
km up to and
including 150g/km
CO 2 x RV x 0.11%
CO 2 x RV x 0.22%
CO 2 x RV x 0.29%
CO 2 x RV x 0.33%
More than 150g/
km up to and
including 180g/km
CO 2 x RV x 0.16%
CO 2 x RV x 0.24%
CO 2 x RV x 0.32%
CO 2 x RV x 0.37%
More than 180g/
km up to and
including 220g/km
CO 2 x RV x 0.18%
CO 2 x RV x 0.26%
CO 2 x RV x 0.35%
CO 2 x RV x 0.40%
More than 220g/
km up to and
including 250g/km
CO 2 x RV x 0.21%
CO 2 x RV x 0.29%
CO 2 x RV x 0.38%
CO 2 x RV x 0.44%
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 250g/
km
CO 2 x RV x 0.23%
CO 2 x RV x 0.31%
CO 2 x RV x 0.41%
CO 2 x RV x 0.47%
Diesel-engined with particulate matter of 0g/km up to and including 0.005g/km
Latest European
Latest European
Latest European
Latest European
CO 2
Standard minus 3
Standard
Standard minus 1
Standard minus 2
and older
0g/km up to and
including 100g/km
CO 2 x RV x 0.07%
CO 2 x RV x 0.15%
CO 2 x RV x 0.20%
CO 2 x RV x 0.23%
More than 100g/
km up to and
including 130g/km
CO 2 x RV x 0.09%
CO 2 x RV x 0.17%
CO 2 x RV x 0.23%
CO 2 x RV x 0.26%
More than 130g/
km up to and
including 140g/km
CO 2 x RV x 0.10%
CO 2 x RV x 0.19%
CO 2 x RV x 0.26%
CO 2 x RV x 0.30%
More than 140g/
km up to and
including 150g/km
CO 2 x RV x 0.11%
CO 2 x RV x 0.22%
CO 2 x RV x 0.29%
CO 2 x RV x 0.33%
More than 150g/
km up to and
including 180g/km
CO 2 x RV x 0.16%
CO 2 x RV x 0.24%
CO 2 x RV x 0.32%
CO 2 x RV x 0.37%
More than 180g/
km up to and
including 220g/km
CO 2 x RV x 0.18%
CO 2 x RV x 0.26%
CO 2 x RV x 0.35%
CO 2 x RV x 0.40%
More than 220g/
km up to and
including 250g/km
CO 2 x RV x 0.21%
CO 2 x RV x 0.29%
CO 2 x RV x 0.38%
CO 2 x RV x 0.44%
More than 250g/
km
CO 2 x RV x 0.23%
CO 2 x RV x 0.31%
CO 2 x RV x 0.41%
CO 2 x RV x 0.47%
Diesel-engined with particulate matter of over 0.005g/km
Latest
Latest European
Latest European
Latest European
CO 2
European
Standard minus 3
Standard minus 1
Standard minus 2
Standard
and older
0g/km up to and
including 100g/km
-
CO 2 x RV x 0.21%
CO 2 x RV x 0.32%
CO 2 x RV x 0.37%
More than 100g/km up
to and including 130g/
km
-
CO 2 x RV x 0.24%
CO 2 x RV x 0.36%
CO 2 x RV x 0.42%
More than 130g/km up
to and including 140g/
km
-
CO 2 x RV x 0.27%
CO 2 x RV x 0.41%
CO 2 x RV x 0.47%
More than 140g/km up
to and including 150g/
km
-
CO 2 x RV x 0.31%
CO 2 x RV x 0.45%
CO 2 x RV x 0.53%
More than 150g/km up
to and including 180g/
km
-
CO 2 x RV x 0.33%
CO 2 x RV x 0.51%
CO 2 x RV x 0.60%
More than 180g/km up
to and including 220g/
km
-
CO 2 x RV x 0.36%
CO 2 x RV x 0.56%
CO 2 x RV x 0.65%
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 220g/km up
to and including 250g/
km
-
CO 2 x RV x 0.40%
CO 2 x RV x 0.60%
CO 2 x RV x 0.70%
More than 250g/km
-
CO 2 x RV x 0.43%
CO 2 x RV x 0.65%
CO 2 x RV x 0.75%
Length
Rates
0 up to and including 3450mm
0.0020% x Length x RV
More than 3450mm up to and including 3640mm
0.0022% x Length x RV
More than 3640mm up to and including 3770mm
0.0024% x Length x RV
More than 3770mm up to and including 4030mm
0.0026% x Length x RV
More than 4030mm up to and including 4370mm
0.0028% x Length x RV
More than 4370mm up to and including 4570mm
0.0030% x Length x RV
More than 4570mm up to and including 4770mm
0.0032% x Length x RV
More than 4770mm
0.0034% x Length x RV
Where the registration tax calculated for the same vehicle according to the values
stipulated under Category AA results to be higher than the registration tax payable
when calculated according to the values stipulated under Category A, the registration
tax payable when calculated according to the values stipulated under Category A
shall apply.
Category AA: M1 motor vehicles (including autogas vehicles, vehicles to be
registered to be used as taxis, motor vehicles for hire and light passenger transport
vehicles), other than those vehicles classified under Category H, whether new or used
(rates based on the CO 2 and length of the vehicle).
Under Category AA, CO 2 emissions data are measured according to WLTP
standard
Petrol or Diesel Engine
CO₂
Latest Euro Standard
0g/km - 120g/km
CO₂ x RV x 0.040%
121g/km - 140g/km
CO₂ x RV x 0.045%
141g/km -150g/km
CO₂ x RV x 0.050%
151g/km - 160g/km
CO₂ x RV x 0.060%
161g/km - 190g/km
CO₂ x RV x 0.070%
191g/km - 230g/km
CO₂ x RV x 0.100%
231g/km - 260g/km
CO₂ x RV x 0.110%
More than 260g/km
CO₂ x RV x 0.143%
For the purpose of registration tax, where an M1 motor vehicle whose year of
manufacture falls under any of the following years of manufacture, is not
accompanied by an official document showing the emission levels equivalent to
Euro standards (the said official document may be a certificate of conformity or a
type approval certificate or a vehicle registration certificate or a declaration by the
vehicle’s manufacturer), the registration tax rates to be paid thereon shall be
equivalent to those under the different Euro standards
MOTOR VEHICLES REGISTRATION AND LICENSING
Where a motor vehicle, which falls under a category to which the Second Schedule of
this Act applies, registered by a person with disability has been exempted from the
payment of registration tax by means of an order issued by the Minister in terms of
article 19(2) of this Act, no refund of the exempted registration tax shall be due in the
event that such a vehicle is transferred after ten years from the date of registration. In the
event that the vehicle so exempted is transferred prior to the expiration of ten years from
the date of registration, the exempted registration tax shall be refunded. The refund due
shall be calculated on the basis of the registration tax which would have been due had the
exemption not been given discounted at the rate of ten per cent per annum to be reckoned
from the date of registration.
Euro Standard Table for Registration Purposes indicating Year of Manufacture and/or
registration of the vehicle
Euro 3 or less
Euro 4
Euro 5a/6a
Euro 5b/6b
Category
Latest Euro standard
Latest Euro
Latest Euro
Latest Euro
-3
standard -2
standard -1
standard
pre 2006
2006-2010
2011-2012
onwards
Where an importer or dealer or owner of a motor vehicle intends to change the
engine of a motor vehicle prior to its registration with the Authority, he shall inform
the Authority in writing.
Where an importer or dealer or owner of a motor vehicle provides a certificate as
approved by an accredited technical service, that the engine of that particular vehicle
meets lower emissions despite the vehicle’s year of manufacture, that vehicle shall
on registration be taxed the rate pertaining to its equivalent euro standard.
Category AAA: M1 motor vehicles registered prior to the 1st January, 2009 in any
country other than a third country and then brought into and registered in Malta on or
after the 1st January, 2009
M1 Motor Vehicles
Engine Capacity
Rate of Tax
Percentage of RV
Up to and including 1000cc
(1) There shall be charged and levied by the Authority on
account of the Government a registration tax and a circulation
licence fee at the rate or in the amount specified in this Act on the
registration and licensing of -
(a) every motor vehicle imported or brought into Malta,
and
(b)
every motor vehicle manufactured in Malta,
unless the vehicle is the subject of an exemption under this Act or
is already registered and licensed in another country and is brought
or i mported temporarily into Malta i n accordance with the
provisions of article 18
Provided that the payment of registration tax in respect of a
used motor vehicle which is registered with the Authority by
authorised motor vehicle importers or authorised motor vehicle
dealers may be deferred until such date in which that vehicle is
licensed by the Authority
Provided further that should the registration tax and, or
value applicable at the date of payment of the tax be lower than that
applicable on the date of deferred registration, an authorised motor
vehicle importer or an authorised motor vehicle dealer shall pay the
registration tax applicable at date of payment of the said
registration tax.
MOTOR VEHICLES REGISTRATION AND LICENSING
(1A) As from the 1 st January 2024 and thereafter, the registered
owner of an M1 motor vehicle originally registered in any country
other than a third country prior to the 1st January 2009 and which
was subsequently registered in Malta after such date and is still
licensed and for which the registration tax and annual circulation
licence fee imposed were in accordance to the Second Schedule,
Category A and the Fourth Schedule, Category 1A, shall have the
right to shift the registration tax and annual circulation tax regimes
as explained below
Provided that, upon exercising the right to pay the
registration tax and annual circulation licence fee leviable in terms
of the Second Schedule, Category AAA for registration tax and
Fourth Schedule, Category 2 for the annual circulation licence fee
instead of that leviable in terms of the paragraphs of the Second
Schedule, Category A and the Fourth Schedule, Category 1A, such
person shall be obliged to receive a refund from the Authority in
credit for any difference which there may be between the sum total
of registration tax and annual circulation licence fees payable up to
such date calculated in terms of the paragraphs of the Second
Schedule, Category AAA for registration tax and the Fourth
Schedule, Category 2 for the annual circulation licence fee and the
sum total of registration tax and annual circulation licence fees
payable up to such date calculated in terms of the paragraphs of the
Second Schedule, Category A and the Fourth Schedule, Category
1A. (1B) The owner who decides to exercise his right in terms of
sub-article (1A) shall be obliged to receive a credit on that
particular licensed vehicle which shall be deducted from the annual
circulation licence, if any, and this between the difference of the
total sums of registration tax and annual circulation licence fees
calculated in the manner established in the proviso to sub-article
(1A) contemporaneously with the exercise of such right and the
payment, for the first time, of the circulation licence fee in terms of
the Fourth Schedule, Category 2.
(1C) As from the 1 st January 2024 and thereafter the registered
owner of a motorcycle originally registered in any country other
than a third country prior to the 1st January 2009 and which was
subsequently registered in Malta after such date and is still licensed
and for which the registration tax and annual circulation licence fee
leviable were in accordance to the Second Schedule, Category C
and the Fourth Schedule, Category 3, shall have the right to shift
the registration tax and annual circulation tax regimes as explained
below
Provided that upon exercising the right to pay the
registration tax and annual circulation licence fee leviable in terms
of the Second Schedule, Category CC for registration tax and the
Fourth Schedule, Category 4 for the annual circulation licence fee
and instead of that leviable in terms of paragraphs of the Second
Schedule, Category C and the Fourth Schedule, Category 3 such
person shall be obliged to receive a refund from the Authority in
credit for any difference which there might be between the sum
total of registration tax and annual circulation licence fees payable
MOTOR VEHICLES REGISTRATION AND LICENSING
up to such date calculated in terms of the paragraphs of the Second
S c h e d u le , Ca te go r y C C f o r r e g ist r a t io n t a x a nd t h e Fo u rt h
Schedule, Category 4 for the annual circulation licence fee and the
sum total of registration tax and annual circulation licence fees
payable up to such date calculated in terms of the paragraphs of the
Second Schedule, Category C and the Fourth Schedule, Category 3.
(1D) The owner who decides to exercise his right in terms of sub-
article (1A) shall be obliged to receive a credit on that particular
licensed vehicle which shall be deducted from the annual circulation
licence, if any, and this between the difference of the total sums of
registration tax and annual circulation licence fees calculated in the
manner established in the proviso to sub-article (1A)
contemporaneously with the exercise of such right and the payment,
for the first time, of the circulation licence fee in terms of the Fourth
Schedule, Category 4.'
(2) There shall also be charged and levied by the Authority on
account of the Government a registration tax and a circulation
permit fee as specified in this Act in respect of -
(a) motor vehicles hired or leased from a vehicle hire
undertaking licensed in another Member State which
are brought into Malta under a contract of lease or hire
by a person residing in Malta for a period which
exceeds thirty days to be reckoned from the date of
arrival of the said motor vehicle in Malta; and
(b)
motor vehicles hired or leased from a vehicle hire
undertaking licensed in another Member State which
are brought into Malta under a contract of lease or hire
by any person other than a person residing in Malta
and which does not qualify under any of the
exemptions or concessions specified in article 18 or, in
the event that such motor vehicles qualify for such an
exemption, following the expiry of the period for
which such motor vehicles have been exempt [together
with the period stipulated in article 4(4)] if such motor
vehicles continue to be used on the road in Malta after
the expiry of such period
Provided that the provisions of this article and of article 4
regulating motor vehicles brought into Malta from another Member
State under a contract of lease or hire shall only apply to motor
vehicles which are not used for hire or reward.
(3) With regard to motor vehicles specified in sub-article (2),
the registration tax payable shall be as follows
(a) where the contract of lease or hire expires prior to the
lapse of four years to be reckoned from the date of
arrival of the said motor vehicle in Malta, where such
motor vehicle is brought into Malta by a person
residing in Malta or by any person other than a person
residing in Malta in such cases where none of the
exemptions or concessions specified in article 18
apply, at the rate or in the amount specified in the First
Schedule or the Second Schedule, as the case may be,
MOTOR VEHICLES REGISTRATION AND LICENSING
which shall be applied at the percentage rates specified
in the Fifth Schedule
Provided that, with regard to motor vehicles brought
into Malta from another Member State by any person
other than a person residing in Malta which qualify
under any of the exemptions or concessions specified
in article 18 and which continue to be used on the road
in Malta after the expiry of the period for which they
have been exempt, the period is to be reckoned from
the date of expiry of the exemption or concession, as
the case may be;
(b) where the contract of lease or hire expires after the
lapse of four years to be reckoned from the date of
arrival of the said motor vehicle in Malta, where such
motor vehicle is brought into Malta by a person
residing in Malta or by any person other than a person
residing in Malta in such cases where none of the
exemptions or concessions specified in article 18
apply, at the full rate or in the amount specified in the
First Schedule or the Second Schedule, as the case
may be
Provided that, with regard to motor vehicles brought
into Malta from another Member State by any person
other than a person residing in Malta which qualify
under any of the exemptions or concessions specified
in article 18 and which continue to be used on the road
in Malta after the expiry of the period for which they
have been exempt, the period is to be reckoned from
the date of expiry of the exemption; and
(c) where the contract of lease or hire expires prior to the
lapse of four years to be reckoned from the date of
arrival of the said motor vehicle in Malta and such
motor vehicle is brought into Malta by a person
residing in Malta or by any person other than a person
residing in Malta in such cases where none of the
exemptions or concessions specified in article 18
apply, in the event that such contract of lease or hire is
extended for a further period which does not, when
added to the period during which the vehicle was
already being used on the road in Malta, exceed four
years from the date when such motor vehicle was first
brought into Malta, applicant shall pay a further sum
by way of registration tax for the period for which the
contract of lease or hire has been extended in terms of
the Fifth Schedule, less the amount of registration tax
already paid when the vehicle was first brought into
Malta
Provided that, in the event that the contract of lease or
hire is extended following the expiration or
termination of the first extension, for whatsoever
period, the registration tax payable shall be at the full
rate or in the amount specified in the First Schedule or
MOTOR VEHICLES REGISTRATION AND LICENSING
the Second Schedule, as the case may be, less the
amount of registration tax already paid when the
vehicle was first brought into Malta.
(4)
(a) With regard to the case specified in sub-article (3)(a),
where the contract of lease or hire is terminated prior
to the expiration of the term on the basis of which the
registration tax had been calculated and the said motor
vehicle is taken out of Malta, the person who had paid
the registration tax, or his authorised assignee, shall be
entitled to a refund of a sum equivalent to the nominal
amount of residual registration tax applicable to the
said motor vehicle at the rate or in the amount as
specified in the Fifth Schedule.
(b) With regard to the case specified in sub-article (3)(b),
when the contract of lease or hire expires, or is
terminated prior to the lapse of the term stipulated in
the said contract, and the motor vehicle is taken out of
Malta, the person who had paid the registration tax, or
his authorised assignee, shall be entitled to a refund of
a sum equivalent to the nominal amount of residual
registration tax applicable to the said motor vehicle at
the rate or in the amount as specified in the Fifth
Schedule.
(c) With regard to the case specified in sub-article (3)(c),
where the contract of lease or hire as extended,
expires, or is terminated prior to the term stipulated in
the said contract, and the motor vehicle is taken out of
Malta, the person who had paid the registration tax, or
his authorised assignee, shall be entitled to a refund of
a sum equivalent to the nominal amount of residual
registration tax applicable to the said motor vehicle at
the rate or in the amount as specified in the Fifth
Schedule.
(d) Upon the exportation and deregistration of a motor
vehicle which had been registered in Malta by a
vehicle hire undertaking established in Malta, being a
motor vehicle which had been used solely and
exclusively for the purpose of leasing or hire, such
vehicle hire undertaking may apply with the Authority
for a refund equivalent to the nominal amount of
residual registration tax applicable to the said motor
vehicle at the rate or in the amount as specified in the
Fifth Schedule.
(5) With regard to the motor vehicles specified in sub-article
(2)(a) and (b), where the contract of lease or hire expires or is
terminated prior to the lapse of four (4) years from the date when
such motor vehicle was first brought into Malta, and the motor
vehicle is not taken out of Malta but continues to be used on the
road in Malta by a person residing in Malta or by any person other
than a person residing in Malta in such cases where none of the
exemptions or concessions specified in article 18 apply, not being
the person who had originally brought the said motor vehicle into
MOTOR VEHICLES REGISTRATION AND LICENSING
Malta from another Member State under a contract of lease or hire,
such person who shall continue to use the said motor vehicle on the
road in Malta under a new contract of lease or hire from a vehicle
hire undertaking licensed in another Member State shall pay a sum,
by way of registration tax, for the period for which the said person
has taken the said motor vehicle under a contract of lease or hire in
terms of the Fifth Schedule, less the amount of registration tax
already paid when the vehicle was first brought into Malta or when
registration tax was once again paid on the said motor vehicle in
the event that the said motor vehicle continued to be used on the
road in Malta under a new contract of lease or hire from a vehicle
hire undertaking licensed in another Member State, as the case may
be
Provided that, in the event that the total period of time for
which a motor vehicle brought into Malta continues to be used on
the road in Malta under contracts of lease or hire taken out from a
vehicle hire undertaking licensed in another Member State exceeds
four years, upon the final registration which will extend the period
for which such motor vehicle shall be used on the road in Malta
beyond four years, registration tax shall be charged at the full rate
or in the amount specified in the First Schedule or the Second
Schedule, as the case may be, less the amount of registration tax
already paid when the vehicle was first brought into Malta or when
registration tax was once again paid on the said motor vehicle in
the event that the said motor vehicle continued to be used on the
road in Malta under a new contract of lease or hire from a vehicle
hire undertaking licensed in another Member State, as the case may
be.
Every motor vehicle imported or brought into Malta or
manufactured in Malta shall, unless otherwise directed by the
Authority, be accompanied by a certificate of conformity issued by
t h e m a n u f a c t u r e r, o r a n y o t h e r s i m i l a r a n d e q u i v a l e n t
documentation in respect to the motor vehicle as proof that it
complies with all relevant type approval requirements which the
Authority may from time to time request, or as may be prescribed.
IX. 2001.19.
(Article 17A)
Substituted by:
VI. 2009.31.
Amended by:
XI. 2010.18.
Registration tax for provisionally registered vehicles
Product
Rate of tax
Temporary registered vehicles
€235
MOTOR VEHICLES REGISTRATION AND LICENSING
Added by:
Every person who imports or brings a motor vehicle into
Malta, every person residing in Malta who brings into Malta a
motor vehicle from another Member State under a contract of lease
or hire for a period which is subject to the payment of registration
tax in terms of article 3(2) and every person who manufactures a
motor vehicle in Malta shall, by not later than the first working day
following the arrival of the motor vehicle into Malta or following
its manufacture, give notice of such importation, bringing in or
manufacture to the Authority in such manner as the Authority may
from time to time direct, or as may be prescribed by regulations.
MOTOR VEHICLES REGISTRATION AND LICENSING
XIX. 2005.14.
(Articles 8, 10)
Substituted by:
VI. 2009.32.
Amended by:
XV. 2009.49;
XI. 2010.19;
IV. 2011.53;
III. 2013.52;
XII. 2014.58;
XIII. 2015.117;
XV. 2016.25;
XVI. 2017.60;
VII. 2018.52;
XVIII.2021.42;
VII.2022.56;
XII.2023.37;
L.N. 284 of 2024;
III.2026.38.
Circulation licence fees leviable annually in respect of motor vehicle licences
These fees may only be amended with the concurrence of the Minister responsible
for finance. The fees levied shall be on account of the Government.
For the purpose of this Schedule, "year" means a calendar year from the year of
registration of a motor vehicle.
1A. Annual circulation licence fees for M1 motor vehicles, caravans and motor
homes registered on the 1st January, 2009 and thereafter, excluding those referred to in
item 6, caravans and motor homes, and motor vehicles for hire and light passenger
transport vehicles registered before the 1st January, 2010.
Under Category 1A, CO 2 emissions data are measured according to NEDC standard
Petrol-engined
Year
CO 2
€
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
and including 250g/km
More than 250g/km
Year
14+
MOTOR VEHICLES REGISTRATION AND LICENSING
CO 2
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
1,057
and including 250g/km
More than 250g/km
1,032
1,125
1,125
1,125
1,125
Diesel-engined with particulate matters of 0g/km up to and including 0.005g/km
Year
CO 2
€
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
and including 250g/km
More than 250g/km
Year
14+
CO 2
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 220g/km up to
1,057
and including 250g/km
More than 250g/km
1,032
1,125
1,125
1,125
1,125
Diesel-engined with particulate matters exceeding 0.005g/km but not exceeding
0.025g/km
Year
CO 2
€
€
€
€
€
€
€
€
0g/km up to and
including 100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
and including 250g/km
More than 250g/km
Year
14+
CO 2
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
1,010
1,108
and including 250g/km
More than 250g/km
1,082
1,150
1,150
1,150
1,150
Diesel-engined with particulate matters exceeding 0.025g/km but not exceeding
0.035g/km
Year
CO 2
€
€
€
€
€
€
€
€
0g/km up to and including
100g/km
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
and including 250g/km
More than 250g/km
Year
14+
CO 2
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
1,059
1,162
and including 250g/km
More than 250g/km
1,034
1,135
1,175
1,175
1,175
1,175
Diesel-engined with particulate matters exceeding 0.035g/km
Year
CO 2
€
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
and including 250g/km
More than 250g/km
MOTOR VEHICLES REGISTRATION AND LICENSING
Year
14+
CO 2
€
€
€
€
€
€
€
0g/km up to and including
100g/km
More than 100g/km up to
and including 130g/km
More than 130g/km up to
and including 140g/km
More than 140g/km up to
and including 150g/km
More than 150g/km up to
and including 180g/km
More than 180g/km up to
and including 220g/km
More than 220g/km up to
1,012
1,111
1,219
and including 250g/km
More than 250g/km
1,084
1,190
1,225
1,225
1,225
1,225
Where a vehicle has been converted to run on autogas, the annual circulation
licence fee shall be automatically reduced by ten percent (10%).
1B. Annual circulation licence fees for new M1 (passenger vehicles) registered
as per the Second Schedule Category AA on or after 1 st January, 2021.
Under Category 1B, the CO 2 emissions data are measured according to WLTP
standard
Petrol and Diesel Engines
Year
0g/km - 125g/km
126g/km up to 175g/km
176g/km up to 200g/km
201g/km up to 225g/km
226g/km up to 250g/km
251g/km up to 275g/km
276g/km up to 300g/km
More than 300g/km
14+
MOTOR VEHICLES REGISTRATION AND LICENSING
Where a vehicle has been converted to run on autogas, the annual circulation licence
fee shall be automatically reduced by ten percent (10%)..
2. Annual circulation licence fees for M1 motor vehicles, caravans and motor-homes
registered in Malta or in any other Member State before 1 st January, 2009, excluding those
mentioned in item 6, and motor vehicles for hire and light passenger transport vehicles,
registered in Malta or in any other Member State before 1 st January, 2010..
Petrol-engined
Year
Engine capacity
€
€
€
€
€
€
€
€
Class 1 (up to and including
1300cc)
Class 2 (more than 1300cc up
to and including 1449cc)
Class 3 (more than 1449cc up
to and including 1500cc)
Class 4 (more than 1500cc up
to and including 1800cc)
Class 5 (more than 1800cc up
to and including 2000cc)
Class 6 (more than 2000cc)
Year
Engine capacity
€
€
€
€
€
€
€
€
Class 1 (up to and including
1300cc)
Class 2 (more than 1300cc up
to and including 1449cc)
Class 3 (more than 1449cc up
to and including 1500cc)
Class 4 (more than 1500cc up
to and including 1800cc)
Class 5 (more than 1800cc up
to and including 2000cc)
Class 6 (more than 2000cc)
Year
Engine capacity
€
€
€
€
Class 1 (up to and including
1300cc)
Class 2 (more than 1300cc up
to and including 1449cc)
Class 3 (more than 1449cc up
to and including 1500cc)
Class 4 (more than 1500cc up
to and including 1800cc)
MOTOR VEHICLES REGISTRATION AND LICENSING
Class 5 (more than 1800cc up
to and including 2000cc)
Class 6 (more than 2000cc)
Diesel-engined
Year
Engine capacity
€
€
€
€
€
€
€
€
Class 1 (up to and including
1300cc)
Class 2 (more than 1300cc up
to and including 1449cc)
Class 3 (more than 1449cc up
to and including 1500cc)
Class 4 (more than 1500cc up
to and including 1800cc)
Class 5 (more than 1800cc up
to and including 2000cc)
Class 6 (more than 2000cc)
Year
Engine capacity
€
€
€
€
€
€
€
€
Class 1 (up to and including
1300cc)
Class 2 (more than 1300cc up
to and including 1449cc)
Class 3 (more than 1449cc up
to and including 1500cc)
Class 4 (more than 1500cc up
to and including 1800cc)
Class 5 (more than 1800cc up
to and including 2000cc)
Class 6 (more than 2000cc)
Year
Engine capacity
€
€
€
€
Class 1 (up to and including
1300cc)
Class 2 (more than 1300cc up
to and including 1449cc)
Class 3 (more than 1449cc up
to and including 1500cc)
Class 4 (more than 1500cc up
to and including 1800cc)
Class 5 (more than 1800cc up
to and including 2000cc)
Class 6 (more than 2000cc)
Where a vehicle has been converted to run on autogas, the annual circulation licence
fee shall be automatically reduced by ten percent (10%).
MOTOR VEHICLES REGISTRATION AND LICENSING
3. Annual circulation licence fees for motor cycles, L5e and quad
bikes L7e, including Categories T1b, T2b, T3b, T4b and T5b registered on
the 1st January, 2009 and thereafter
€
€
€
€
€
€
€
€
€
€
€
€
€
MOTOR VEHICLES REGISTRATION AND LICENSING
Quad
bikes
includi
ng
Categor
ies L7e,
T1b,
T2b,
T3b,
T4b
and
T5b
4. Annual circulation licence fees for motor cycles and quad bikes L7e,
including Categories T1b, T2b, T3b, T4b and T5b registered before the 1st January,
Year
Engine Capacity
€
€
€
€
€
€
€
€
€
€
€
€
€
Not exceeding 50cc
Exceeding 50cc
but
not
exceeding 125cc
Exceeding 125cc
but
not
exceeding 350cc
Exceeding 350cc
but
not
exceeding 500cc
Exceeding 500cc
but
not
exceeding 800cc
Exceeding 800cc
Battery/electric
Motorcycle
Quad bikes L7e including
Categories T1b, T2b, T3b, T4b
and T5b
Year
19+
Engine Capacity
€
€
€
€
€
€
€
Not exceeding 50cc
Exceeding 50cc but not exceeding
125cc
Exceeding 125cc but not exceeding
350cc
Exceeding 350cc but not exceeding
500cc
MOTOR VEHICLES REGISTRATION AND LICENSING
Exceeding 500cc but not exceeding
800cc
Exceeding 800cc
Battery/electric Motorcycle
Quad bikes L7e including Categories
T1b, T2b, T3b, T4b and T5b
5. For the use of an ambulance, prison van or hearse ...........................
6. Subject to the provisions of article 25(22), for the private use of
vintage motor vehicles (including motor cycles) with an age of thirty (30) years
from date of manufacture, certified as authentic by the vintage vehicle
classification committee .....................................................................................
(Although no circulation licence fee is paid in respect of such vehicles, an
administrative fee of €8 shall still be paid to the Authority on the renewal every
year of the circulation licence of such vehicles.)
7. For the use of special purpose vehicles ...........................................
8. The following annual licence fees shall be paid for a period of four years
until the 31st December, 2013, for the use of goods carrying motor vehicles which
have been registered with the Authority before the 1st January, 2010.
8.1
For the use of a tractor/tractor-trailer combination, per annum
No. of axles
Maximum authorised mass
Driving axle(s)
Other driving
Kgs
with air suspension
axle(s)
or recognized
suspension
systems
systems
€
€
up to 11,999
from 12,000 to 13,999
from 14,000 to 15,999
from 16,000 to 17,999
2+1
from 18,000 to 19,999
from 20,000 to 21,999
from 22,000 to 22,999
from 23,000 to 24,999
25,000 and over
from 23,000 to 24,999
from 25,000 to 25,999
from 26,000 to 27,999
from 28,000 to 28,999
2+2
from 29,000 to 30,999
from 31,000 to 32,999
from 33,000 to 35,999
36,000 and over
MOTOR VEHICLES REGISTRATION AND LICENSING
from 36,000 to 37,999
2+3
38,000 and over
from 36,000 to 37,999
3+2
from 38,000 to 39,999
40,000 and over
from 36,000 to 37,999
3+3
from 38,000 to 39,999
40,000 and over
3+4
40,000 and over
4+3
40,000 and over
8.2 For the use of N1, N2 and N3 motor vehicles, excluding tractors/tractor
trailer combinations and special purpose vehicles, per annum
No. of axles
Maximum authorised mass
Driving axle(s)
Other driving
Kgs
with air suspension
axle(s)
or recognized
suspension
equivalent
systems
€
€
Up to 3,500
from 3,501 to 5,000
from 5,001 to 11,999
from 12,000 to 12,999
from 13,000 to 13,999
from 14,000 to 14,999
15,000 and over
from 15,000 to 16,999
from 17,000 to 18,999
from 19,000 to 20,999
from 21,000 to 22,999
from 23,000 to 24,999
25,000 and over
from 23,000 to 24,999
from 25,000 to 26,999
from 27,000 to 28,999
from 29,000 to 30,999
31,000 and over
32,000 and over
Where a vehicle has been converted to run on autogas, the annual circulation licence
fee shall be automatically reduced by ten percent (10%).
9. The following annual licence fees shall be paid for the use of goods carrying
motor vehicles and Category L5e registered with the Authority after the 31st
December, 2009. As from the 1st January, 2014, these licence fees shall also be paid
for the use of goods carrying motor vehicles registered prior to the 1st January, 2010,
in which case the licence fee shall be that which corresponds to the vehicle’s year of
manufacture; provided that the said fee shall not be lower than the current fee for
that vehicle.
9.1
Goods carrying vehicles (excluding vehicle combinations - articulated
MOTOR VEHICLES REGISTRATION AND LICENSING
vehicles and road trains).
9.1.1 Driving axle(s) with air suspension or recognised equivalent
Year
No of
Maximum authorised mass
axles
(in Kgs)
€
€
€
€
€
€
€
€
up to 3,500
101 101
over 3,500 up to 5,000
101 101
over 5,000 up to 11,999
101 101
over 11,999 up to 12,999
101 101
over 12,999 up to 13,999
101 101
over 13,999 up to 14,999
101 101
over 14,999
126 126
from 15,000 up to 16,999
101 101
over 16,999 up to 18,999
101 101
over 18,999 up to 20,999
115 115
over 20,999 up to 22,999
144 144
over 22,999 up to 24,999
222 222
over 24,999
222 222
from 23,000 up to 24,999
144 144
over 24,999 up to 26,999
146 146
over 26,999 up to 28,999
228 228
over 28,999 up to 30,999
362 362
over 30,999
362 362
32,000 and over
362 362
Year
No of
Maximum authorised mass
14+
axles
(in Kgs)
€
€
€
€
€
€
€
up to 3,500
224 246
over 3,500 up to 5,000
224 246
over 5,000 up to 11,999
224 246
over 11,999 up to 12,999
224 246
over 12,999 up to 13,999
224 246
over 13,999 up to 14,999
224 246
over 14,999
278 306
from 15,000 up to 16,999
224 246
over 16,999 up to 18,999
224 246
over 18,999 up to 20,999
254 280
over 20,999 up to 22,999
254 280
over 22,999 up to 24,999
357 393
over 24,999
357 393
MOTOR VEHICLES REGISTRATION AND LICENSING
Year
No of
Maximum authorised mass
14+
axles
(in Kgs)
€
€
€
€
€
€
€
from 23,000 up to 24,999
248 273
over 24,999 up to 26,999
248 273
over 26,999 up to 28,999
387 426
over 28,999 up to 30,999
617 679
over 30,999
617 679
32,000 and over
617 679
9.1.2 Other driving axle(s) suspension systems
Year
No of
Maximum authorised mass
axles
(in Kgs)
€
€
€
€
€
€
€
€
up to 3,500
101 101
over 3,500 up to 5,000
101 101
over 5,000 up to 11,999
101 101
over 11,999 up to 12,999
101 101
over 12,999 up to 13,999
101 101
over 13,999 up to 14,999
121 121
over 14,999
274 274
from 15,000 up to 16,999
101 101
over 16,999 up to 18,999
101 101
over 18,999 up to 20,999
144 144
over 20,999 up to 22,999
222 222
over 22,999 up to 24,999
345 345
over 24,999
345 345
from 23,000 up to 24,999
146 146
over 24,999 up to 26,999
228 228
over 26,999 up to 28,999
362 362
over 28,999 up to 30,999
537 537
over 30,999
537 537
32,000 and over
537 537
Year
No of
Maximum authorised mass
14+
axles
(in Kgs)
€
€
€
€
€
€
€
up to 3,500
over 3,500 up to 5,000
over 5,000 up to 11,999
over 11,999 up to 12,999
over 12,999 up to 13,999
over 13,999 up to 14,999
over 14,999
MOTOR VEHICLES REGISTRATION AND LICENSING
Year
No of
Maximum authorised mass
axles
(in Kgs)
€
€
€
€
€
€
from 15,000 up to 16,999
246 271
over 16,999 up to 18,999
246 271
over 18,999 up to 20,999
280 307
over 20,999 up to 22,999
399 439
over 22,999 up to 24,999
612 673
over 24,999
612 673
from 23,000 up to 24,999
280 307
over 24,999 up to 26,999
426 469
over 26,999 up to 28,999
679 747
over 28,999 up to 30,999
985 1,083 1,192
over 30,999
985 1,083 1,192
32,000 and over
985 1,083 1,192
9.2
Vehicle combinations (articulated vehicles and road trains)
9.2.1 Driving axle(s) with air suspension or recognised equivalent
Year
No of
Maximum authorised mass
axles
(in Kgs)
€
€
€
€
€
€
up to 11,999
over 11,999 up to 13,999
over 13,999 up to 15,999
over 15,999 up to 17,999
2 + 1
over 17,999 up to 19,999
over 19,999 up to 21,999
over 21,999 up to 22,999
over 22,999 up to 24,999
over 24,999
175 175
from 23,000 up to 24,999
over 24,999 up to 25,999
over 25,999 up to 27,999
115 115
over 27,999 up to 28,999
169 169
2 + 2
over 28,999 up to 30,999
204 204
over 30,999 up to 32,999
335 335
over 32,999 up to 35,999
465 465
over 35,999
465 465
from 36,000 up to 37,999
370 370
2 + 3
over 37,999
515 515
from 36,000 up to 37,999
327 327
3 + 2
over 37,999 up to 39,999
454 454
over 30,999
628 628
from 36,000 up to 37,999
186 186
3 + 3
over 37,999 up to 39,999
225 225
over 39,999
336 336
MOTOR VEHICLES REGISTRATION AND LICENSING
Year
No of
Maximum authorised mass
axles
(in Kgs)
€
€
€
€
€
€
€
€
3 + 4
40,000 and over
336 336 336 337
4 + 3
40,000 and over
336 336 336 337
Year
No of
Maximum authorised mass
14+
axles
(in Kgs)
€
€
€
€
€
€
€
up to 11,999
over 11,999 up to 13,999
over 13,999 up to 15,999
over 15,999 up to 17,999
2 + 1
over 17,999 up to 19,999
over 19,999 up to 21,999
over 21,999 up to 22,999
over 22,999 up to 24,999
over 24,999
from 23,000 up to 24,999
over 24,999 up to 25,999
over 25,999 up to 27,999
over 27,999 up to 28,999
2 + 2
over 28,999 up to 30,999
over 30,999 up to 32,999
over 32,999 up to 35,999
over 35,999
from 36,000 up to 37,999
2 + 3
over 37,999
from 36,000 up to 37,999
3 + 2
over 37,999 up to 39,999
over 30,999
1,013
from 36,000 up to 37,999
3 + 3
over 37,999 up to 39,999
over 39,999
3 + 4
40,000 and over
4 + 3
40,000 and over
MOTOR VEHICLES REGISTRATION AND LICENSING
9.2.2 Other driving axle(s) suspension systems
Year
No of
Maximum authorised mass
axles
(in Kgs)
€
€
€
€
€
€
€
€
up to 11,999
over 11,999 up to 13,999
over 13,999 up to 15,999
over 15,999 up to 17,999
2 + 1
over 17,999 up to 19,999
over 19,999 up to 21,999
over 21,999 up to 22,999
over 22,999 up to 24,999
over 24,999
175 175
from 23,000 up to 24,999
over 24,999 up to 25,999
115 115
over 25,999 up to 27,999
169 169
over 27,999 up to 28,999
204 204
2 + 2
over 28,999 up to 30,999
335 335
over 30,999 up to 32,999
465 465
over 32,999 up to 35,999
706 706
over 35,999
706 706
from 36,000 up to 37,999
515 515
2 + 3
over 37,999
700 700
from 36,000 up to 37,999
454 454
3 + 2
over 37,999 up to 39,999
628 628
over 30,999
929 929
from 36,000 up to 37,999
225 225
3 + 3
over 37,999 up to 39,999
336 336
over 39,999
535 535
3 + 4
40,000 and over
535 535
4 + 3
40,000 and over
535 535
Year
No of
Maximum authorised mass
14+
axles
(in Kgs)
€
€
€
€
€
€
€
up to 11,999
113 124
over 11,999 up to 13,999
113 124
over 13,999 up to 15,999
113 124
over 15,999 up to 17,999
113 124
2 + 1
over 17,999 up to 19,999
113 124
over 19,999 up to 21,999
113 124
over 21,999 up to 22,999
118 130
over 22,999 up to 24,999
214 236
over 24,999
372 409
MOTOR VEHICLES REGISTRATION AND LICENSING
Year
No of
Maximum authorised mass
14+
axles
(in Kgs)
€
€
€
€
€
€
€
from 23,000 up to 24,999
102 113 124 136
over 24,999 up to 25,999
116 128 141 155 170
over 25,999 up to 27,999
170 187 206 226 249
over 27,999 up to 28,999
205 225 248 273 300
2 + 2
over 28,999 up to 30,999
335 369 406 446 491
over 30,999 up to 32,999
466 512 564 620 682
over 32,999 up to 35,999
708 779 857 942 1,037
1,140
over 35,999
708 779 857 942 1,037
1,140
from 36,000 up to 37,999
517 569 626 688 757
2 + 3
over 37,999
701 771 848 933 1,026
1,129
from 36,000 up to 37,999
454 500 550 605 665
3 + 2
over 37,999 up to 39,999
629 692 761 837 921
1,013
over 30,999
929 1,022 1,125 1,237 1,361
1,497
from 36,000 up to 37,999
226 249 273 301 331
3 + 3
over 37,999 up to 39,999
338 372 409 450 494
over 39,999
536 589 648 713 784
3 + 4
40,000 and over
536 589 648 713 784
4 + 3
40,000 and over
536 589 648 713 784
Where a motor vehicle has been converted to run on autogas or retrofitted with an
HDDF kit, or where a motor vehicle has been installed with photovoltaic panels, the
annual circulation licence fee for that motor vehicle shall be automatically reduced by
ten per cent (10%).
10. For the use of Motor Route Buses, and M2 and M3 vehicles (including
trackless trains and amphibious motor vehicles)
Vehicles
Year
€80
€80
€80
€80
€80
€85
€90
€95
€150
€150
€150
€150
€150
€200
€250
€300
Route buses
€23
€23
€23
€23
€23
€23
€23
€23
Year
€100
€105
€110
€120
€130
€140
€150
€350
€400
€450
€450
€450
€450
€450
Route buses
€23
€23
€23
€23
€23
€23
€23
Where a motor vehicle has been converted to run on autogas or was retrofitted with an
HDDF kit, or where a motor vehicle which is not a motor route bus has been installed
with photovoltaic panels, the annual circulation licence fee for that motor vehicle shall
be automatically reduced by ten per cent (10%).
11. For the use of electric vehicles including motor cycles, battery driven electric
mopeds, hydrogen fuel cell electric vehicles, plug-in hybrid electric vehicles and range
extender electric vehicles
MOTOR VEHICLES REGISTRATION AND LICENSING
Age of vehicle from
Circulation
date of first registration
licence fee
Less than 5 years
5 years or more
€10
12. For the use of any kind of agricultural tractor or machine intended
and used solely for agricultural purposes, per annum .................................
€12
13. For the use of a motor vehicle registered before the 1st January, 2009 to be
used for long term hire (until the 31st December, 2013; thereafter they shall be
charged the rates applicable to M1 vehicles under item 2 in respect to M1 vehicles;
the rates applicable to motor cycles under item 3 in respect to motor cycles, and the
rates applicable to goods carrying vehicles under item 11 in respect to goods
carrying vehicles)
M1 motor vehicles
Engine cubic capacity
Circulation
licence fee
up to and including 1300cc
€69.85
more than 1300cc up to and including 1500cc
€93.15
more than 1500cc up to and including 1800cc
€104.80
more than 1800cc up to and including 2000cc
€174.70
more than 2000cc and over
€349.40
Motor cycles ........................................................................................
€46.55
Goods carrying vehicles with a g.v.w. of less than 15 tonnes .................
€93.15
Goods carrying vehicles with a g.v.w. of 15 tonnes and over .................
€185
14. Annual circulation license fees for caravans and motor homes registered with
the Authority on, or subsequently the 1st January, 2009 shall be specified under item 2.
Added by:
(1) No motor vehicle may be released from customs or
taken out of any customs bond and no motor vehicle manufactured
in Malta may be removed from the place in which it has been
manufactured and used, or kept on the road, except with the
authorization in writing of the Authority.
(2) The said authorization may be made subject to any
conditions which the Authority may deem fit to impose for the
safeguard of any tax which is or which may become due under this
Act.
XIII. 2015.118
[Article 3]
Percentage rates of registration tax to be paid on hired or leased vehicles brought
into Malta from another Member State
Accumulated Residual tax
Age of vehicle from year of first
Depreciation of the vehicle
registration
(%)
(%)
Less than or equal to 6 months
17.0
83.0
More than 6 months and less than or equal
25.0
(1) Every motor vehicle imported or brought into Malta
and which is not registered in Malta, including such motor vehicles
brought into Malta from another Member State under a contract of
lease or hire which are subject to the payment of a registration tax
in terms of article 3(2) and every motor vehicle manufactured in
Malta shall be classified by the Authority under one of the
categories listed in the First or Second Schedules, as the case may
b e , u n le s s t he ve hi c l e i s t he su bj e c t o f a n e xe m p ti o n f r o m
registration under this Act.
(2)
An M1 motor vehicle imported into Malta which -
(a) is not a new motor vehicle;
(b) is not accompanied by a certificate of conformity
issued in accordance with the most recent EC
Directive and corresponding emission stage or
standard issued by the European Community; and
(c) was manufactured more than four years prior to the
date of coming into force of the most recent EC
Directive as laid down therein and which stipulates the
latest emission stage or standard,
shall be classified under the Second Schedule and a tax shall be
levied thereon at the rate or in the amount specified therein
Provided that the most recent EC Directive shall be the EC
Directive applicable at the point of import of the motor vehicle.
(3) Any N1, N2, N3, M2 and M3 vehicle and any motor vehicle
classified as a special purpose motor vehicle imported or brought
into Malta or manufactured in Malta shall, for registration
purposes, be accompanied by a document issued by the
manufacturer which identifies the emission level of the vehicle
Provided that where the said document does not identify the
emission level of the motor vehicle, the classification of the vehicle
shall be based on the year of manufacture of the vehicle, and the
tax to be levied thereon shall be at the rate specified in the First and
Second Schedules.
Without prejudice to the provisions of article 19(3)(i), any
motor vehicle imported into another Member State from a third
country with the scope of being used in Malta, shall on its entry
into Malta be deemed to have been imported into Malta so long as
the owner of the vehicle does not prove to the Authority that the
motor vehicle was used by him in the Member State from where it
MOTOR VEHICLES REGISTRATION AND LICENSING
was brought.
(1) Where an M1 motor vehicle is imported or brought into
Malta without an engine, it shall be provisionally classified under
such category which would have been applicable had the motor
vehicle been imported or brought into Malta with an engine of the
m a x i m um a p p l i c a b l e CO 2 , a n d , wh e r e ap p l i c a b l e , a l s o t h e
particulate matter, attributed to such a motor vehicle of the same
category.
(2) Where a motor vehicle, other than an M1 motor vehicle, is
imported or brought into Malta without an engine, it shall be
provisionally classified under such category which would have
been applicable had the motor vehicle been imported or brought
into Malta with an engine of the maximum applicable cc.
(3) Where the Authority is not satisfied that it has all the
information or evidence relevant to the proper classification of a
motor vehicle it may provisionally classify that motor vehicle
under any category which it deems appropriate in the
circumstances.
(4) Upon presentation of the relevant certification, the
Authority may at any time replace a provisional classification by a
definitive classification either under the same category or under a
different category, and the registration tax due under this Act on the
registration of the relevant motor vehicle shall upon such definitive
classification be adjusted and due accordingly in accordance with
the provisions of article 11.
(1) Registration tax on M1, M2 and M3 vehicles shall be
due on the registration value of a motor vehicle classified or
provisionally classified under the Second Schedule, at the rate or in
the amount specified against the respective category and in
accordance with the criteria identified under each Schedule
Provided that in respect of used M1 vehicles classified
under the Second Schedule other than those classified under article
6(2) shall not exceed the residual depreciated tax value of an
identical or similar motor vehicle on the Maltese market.
(2) Registration tax on N1, N2 and N3 vehicles shall be at the
rates or amounts specified in the First Schedule.
(3) In respect of motor vehicles which are brought into Malta
having been leased or hired from another Member State which are
subject to the payment of a registration tax in terms of article 3(2),
the registration tax payable shall be as provided in article 3(3).
(4) M1 motor vehicles with CO₂ emission levels equal to,
or higher than two-hundred (200) according to NEDC standard or
two-hundred and twenty (220) or higher according to WLTP
standard, and having an emission level equivalent to the latest
European Standard or latest European Standard minus one or latest
European Standard minus two, and motor cycles with an engine
capacity equal to, or higher than eight-hundred and one (801cc)
which are to be registered for the first time, or are already
registered as racing vehicles with the Authority in accordance with
MOTOR VEHICLES REGISTRATION AND LICENSING
this Act, may be registered to be used on the road in Malta solely
and exclusively on Fridays as from 18.00 onwards, Saturdays,
Sundays, national holidays and other public holidays
Provided that registration tax on the said M1 motor vehicles
and motorcycles shall be charged at the rate established in the Second
Schedule.
(5) A circulation licence fee shall be due on the licensing of
M1 motor vehicles and motor cycles registered in terms of sub-
articles (3) and (4) at the full rate specified in the Fourth Schedule
and every year thereafter.
(6) Where a motor vehicle registered in terms of sub-article (4)
is used on the road on any day other than Fridays as from 18.00hrs
onwards,Saturdays, Sundays, national holidays or other public
holidays the registered owner of the said vehicle -
(a) shall immediately pay the full amount of registration
tax which was due on the date of registration of the
said vehicle were the vehicle to be registered to be
used on the road on any day of the week, less the
amount of registration tax already paid when the
vehicle was registered if that was the case, and
(b) shall be liable to the penalties provided for in article
21(1)
Provided that any person who without making use
thereof, with regard to an M1 motor vehicle or a motor
cycle which has been registered with the Authority for
use on the road in Malta solely and exclusively on Friday
as from 18:00 onwards, Saturdays, Sundays, national
holidays and other public holidays, fails to keep such M1
vehicle or motor cycle garaged on any other day shall
also be guilty of an offence and shall also be liable to the
punishment stipulated in article 21(2a)
(7) Where the Authority receives a request for the use of a vehicle
registered in terms of the provisions of sub-article (4) not to remain
limited only to Fridays as from 18.00hrs onwards, Saturdays, Sundays,
national holidays and public holidays, the Authority shall determine the
value of that vehicle for the purpose of calculating the registration tax
payable thereon and the registered owner or purchaser, as the case may
be, shall pay sixty per cent of the amount of tax determined. The
provisions of article 9(2) shall apply mutatis mutandis for the purpose
of determining the value of the said vehicle at the time of valuation
Provided that, in such cases where the registration value of the
motor vehicle in question is higher than the registration value used for
the purposes of calculating the registration tax payable when the said
motor vehicle was first registered, the registration value used during
first registration shall apply for the purpose of calculating the
difference in the registration tax payable.
(8) A circulation licence fee shall be due on the licensing of a
motor vehicle registered under this Act at the rate specified in the
Fourth Schedule and every year thereafter
MOTOR VEHICLES REGISTRATION AND LICENSING
Provided that the owner of a motor vehicle shall be
exempted from renewing the circulation licence thereof where that
motor vehicle -
(a) is being held by the Police or Customs or the Authority or
the Agency, or
(b) has been seized by a Court’s order, or
(c) has been stolen and the theft has been reported to the
Police, or
(d) has been exported, or
(e) its owner is being held in jail or is serving a prison
sentence; or
(f)
its owner is hospitalised on a long-term basis or was
suffering from a medical condition which prevented him
from renewing the circulation licence thereof
Provided further that such exemption shall cease once the
vehicle is returned to the owner in respect of paragraphs (a), (b)
and (c), or the owner leaves prison in respect of paragraph (e)
Provided further that such vehicle shall not be driven on the
road until the licence thereto has been renewed.
(9) Where an M1 motor vehicle, already registered by the
Authority, is fitted with a new engine or its engine is fitted with a
device in respect of which there is in force a certificate of
conformity issued by the manufacturer, and thus qualify for
reduced CO 2 or particulate matter levels, that vehicle shall qualify
for a circulation licence fee applicable to those reduced CO 2 or
particulate matter levels
Provided that vehicle is covered by a reduced emissions
certificate issued by an authorised examiner or an accredited
testing facility.
Provided further that where such motor vehicle had been
registered with the Authority prior to the 1st January, 2009, it shall
be classified under the respective cc of that engine and the
appropriate circulation licence fee shall apply.
(10) Where a motor vehicle other than an M1 motor vehicle, is
fitted with a new engine, that vehicle shall qualify for a circulation
licence fee applicable to that engine’s cc.
(11) In the determination of the CO2 emission levels of any
motor vehicle, the combined level of carbon dioxide standard shall
apply.
(12) Whenever a discrepancy may arise between the applicable
registration tax and, or the applicable circulation licence fee relative to
any vehicle as a result of any difference between the computation of
such tax and, or fee consequent to the application of the NEDC
standard or the WLTP standard, the Authority shall apply such
correctory measures as may be necessary in order to establish a
uniform rate of tax or fee irrespective of the applicable NEDC or
WLTP standard and to cancel out the discrepancy which would
MOTOR VEHICLES REGISTRATION AND LICENSING
otherwise result.
(1)
All the owners of M1 motor vehicles as well as motor
cycles which are already registered with the Authority for use on the
road in Malta may apply with the Authority in order to convert the
licensing regime of their vehicle for use on the road in Malta solely
and exclusively on Fridays as from 18.00hrs onwards, Saturdays,
Sundays, national holidays and other public holidays.
(2)
The application shall be submitted by means of such form
and according to such procedures as may be established by the
Authority from time to time.
(3)
The circulation licence fee payable in respect of motor
vehicles, including motor cycles, whose licensing regime is converted
in terms of sub-article (1) shall be calculated at thirty-five per cent
(35%) of the rate specified in the Fourth Schedule.
(4)
No refund of the registration tax, or any part thereof, paid
upon the registration of the vehicle for use on the road in Malta may be
claimed in respect of any motor vehicle, including motor cycle, upon
conversion of its licensing regime in terms of sub-article (1).
(5)
All motor vehicles and motor cycles whose licensing regime
is converted in terms of sub-article (1) shall be kept in a garage and
may not be used nor parked on the road in Malta on any day other than
Fridays as from 18.00hrs onwards, Saturdays, Sundays, national
holidays and other public holidays.
(6) The owner of any motor vehicle or motor cycle whose licensing
regime is converted in terms of sub-article (1) may apply with the
Authority, on such form and according to such procedures as may be
established by the Authority from time to time, in order for the use in the
road of such motor vehicle or motor cycle not to remain limited only to
Fridays as from 18.00 hrs onwards, Saturdays, Sundays, national
holidays and other public holidays. In such an event, the applicant shall
be obliged to pay a sum equivalent to the circulation licence fee at the
full rate specified in the Fourth Schedule for the period from the date
when such application is accepted until the date of renewal of the
circulation licence fee less the sum paid at the reduced rate established
in sub-article (3).
Vehicles which are imported into Malta from third countries
and which are classified as collectors’ motor vehicles shall be exempt
from the payment of registration tax and circulation licence fee on
condition that these are not, at any time, driven, used or parked on the
roads in Malta.
MOTOR VEHICLES REGISTRATION AND LICENSING
(1) The registration value of a new category M1 motor
vehicle, motor cycle, quad bike or quadricycle imported or brought
into Malta or manufactured in Malta shall be the price quoted on
the invoice, and also, where applicable, the insurance and freight.
(2) The registration value of a used category M1 motor vehicle,
motor cycle, quad bike, quadricycle or classic, vintage or veteran
vehicle imported or brought into Malta shall be deemed to be the
average market value of identical, equivalent, or similar motor
vehicles on the Maltese market, which value shall be arrived at by
depreciating the manufacturer ’s invoice value and also, where
applicable, the insurance and freight of such motor vehicle
imported or brought into Malta as new or manufactured in Malta to
the current Maltese market value
Provided that the current Maltese market value shall be
determined at the point the motor vehicle is brought to charge to
tax
Provided further that where a person who is transferring his
residence from a place outside Malta to a place in Malta applies for
an exemption from the payment of registration tax in respect of a
motor vehicle brought or imported into Malta in terms of article
19(3)(f), the registration value of that vehicle and the registration
tax to be paid thereon if the application is rejected shall be those
applicable on the date when his application for exemption is
received by the Ministry responsible for finance.
(1) Without prejudice to anything contained in any other
law the owner of a motor vehicle which has been classified or
provisionally classified under this Act shall not carry out or allow
any other person to carry out any addition, alteration or adaptation
in respect thereto without the authorisation in writing by the
Authority.
(2) The owner shall thus give notice to the Authority before he
may carry out or allow any other person to carry out such addition,
alteration or adaptation and before he may make or allow any other
person to make any use thereof, if the description of that motor
vehicle would, as a consequence of such works or use, fall within a
category other than that under which it has been classified.
(3) When a notice has been given as aforesaid or when any
works or use as aforesaid have been carried out or has been made
on the authorisation of the Authority, the Authority may convert
the classification of the motor vehicle accordingly.
(4)
When -
(a) a conversion of the classification of a motor vehicle is
occasioned by any works carried out in respect thereto
or by any use made thereof, and
(b) the rate of registration tax or the amount of
registration tax chargeable with respect to motor
vehicles classified under the category to which the
classification has been converted is higher than the
rate of registration tax or the amount of registration
MOTOR VEHICLES REGISTRATION AND LICENSING
tax charged with respect to the original classification
of that motor vehicle,
an additional registration tax shall be due at the difference between
the said two rates on the registration value of that motor vehicle as
determined at the time of the original classification or in an amount
equivalent to the difference between the said two amounts, as the
case may be
Provided that the provisions of this sub-article shall not
apply if the conversion of the classification occurs later than sixty
months from the date on which the original classification had been
made in the case -
(i)
where the motor vehicle was first registered under this
Act before the 31st December, 2001; or
(ii)
of the conversion in the classification of a motor vehicle
for hire, or a light passenger transport vehicle
Provided further that the provisions of this sub-article shall
not apply if the conversion of the classification occurs later than
thirty-six months following the date of the original classification in
the case of vehicles registered for use as motor vehicles for hire.
(5) Where an N1 motor vehicle is converted into an M1 motor
vehicle, the Authority shall classify that vehicle under the Second
Schedule and for registration tax purposes shall apply the rate
applicable to an M1 motor vehicle in the highest band under the
Second Schedule whether the vehicle is powered by a petrol engine
or by a diesel engine. The registration value (RV) of a motor
vehicle as converted shall be deemed to be that of a used M1 motor
vehicle.
(6) Where an N1 motor vehicle is converted into an M1 motor
vehicle, the circulation licence fee payable on that vehicle as
converted shall be that applicable to an M1 vehicle as provided for
in the Fourth Schedule.
(7) For the purposes of sub-article (3), the term "original
classification" does not include a provisional classification made in
terms of article 7.
(8) Where a vehicle that was manufactured as an M1 vehicle is
presented for registration as, or has been converted to, an N1
vehicle -
(a) the Authority shall classify that vehicle under the
Second Schedule and for registration tax purposes
shall apply the rate applicable to an M1 motor vehicle;
and
(b) the circulation licence fee payable on that vehicle shall
be that applicable to an M1 vehicle as provided for in
the Fourth Schedule.
(9) Where a vehicle that was manufactured as an N1 vehicle
with three or less seats is presented for registration as, or has been
converted into an N1 vehicle having more than three seats after the
date of manufacture -
MOTOR VEHICLES REGISTRATION AND LICENSING
(a) the Authority shall classify that vehicle under the
Second Schedule and for registration tax purposes
shall apply the rate applicable to an M1 motor vehicle;
and
(b) the circulation licence fee payable on that vehicle shall
be that applicable to an M1 vehicle as provided for in
the Fourth Schedule.
(10) Where a vehicle was manufactured as an N1 vehicle with
more than three seats, and which vehicle model is also
manufactured as an M1 vehicle, and which vehicle is included in a
list published by the Authority from time to time in the
Government Gazette -
(a) the Authority shall classify that vehicle under the
Second Schedule and for registration tax purposes
shall apply the rate applicable to an M1 motor vehicle;
and
(b) the circulation licence fee payable on that vehicle shall
be that applicable to an M1 vehicle as provided for in
the Fourth Schedule
Provided that the list which shall be published by the
Authority from time to time in the Government Gazette shall not be
construed as an exhaustive list and the Authority shall have the
right to classify as an M1 vehicle rather than as an N1 vehicle any
vehicle which it may deem to be a vehicle not primarily used for
the carriage of goods and this in spite of the fact that the vehicle is
presented for registration with a certification as an N1 vehicle, so
that it shall be incumbent on the person seeking to register a vehicle
which is to be imported or brought into Malta to verify with the
Authority as to whether such vehicle shall be classified as an M1
vehicle or an N1 vehicle.
(11) In establishing whether a vehicle was manufactured as an
N1 or M1 vehicle, the Authority may ask the person presenting the
vehicle for registration for a copy of the certificate of conformity,
or a declaration from the manufacturer to confirm whether the
vehicle was manufactured as an N1 or M1 vehicle, and the number
of seats at manufacturing stage.
(1) Subject to the provisions of articles 11A, 12 and 23,
the registration tax charged under this Act in respect of a motor
vehicle shall be payable to the Authority on the day on which the
classification or provisional classification of that motor vehicle has
been made by the Authority.
(2) Any registration tax paid in respect of a motor vehicle
which has been provisionally classified under this Act shall be set
off against the registration tax determined by reference to the
definitive classification and where the registration tax so
determined is less than the amount paid the difference shall be
refunded to the person who is the owner of the motor vehicle at the
time of such definitive classification.
(3)
The owner of a motor vehicle shall be liable for any
MOTOR VEHICLES REGISTRATION AND LICENSING
registration tax due under this Act in respect of that motor vehicle
and when two or more persons are so liable their liability shall be
joint and several.
(1) Any person who has paid or who is liable to pay
vehicle registration tax may appeal against the amount of tax
charged within twenty-one days from the date that amount is
communicated to that person.
(2) An appeal under this article shall be made to the
Administrative Review Tribunal in accordance with the procedure
laid down under the Administrative Justice Act and regulations
prescribed thereunder.
(3) Where the Tribunal determines that the amount due in
respect of registration tax is less than the amount paid, the
Authority shall, within ninety days from such decision, repay on
account of the Government the amount overpaid to the appellant
concerned.
(4) Where the Tribunal determines that the amount due in
respect of the registration tax is greater than the amount paid, the
appellant concerned shall pay the Authority on account of the
Government the amount underpaid within ninety days from such
decision.
(5) Interest at 8% per annum shall be payable by the Authority
where it fails to comply with sub-article (3), or by the appellant
where he fails to comply with sub-article (4).
(1) The Authority may postpone the date on which the
registration tax or any part thereof is payable and it may in such a
case require the payment of such deposit or the provision of such
security and impose any such conditions as it may deem fit for the
safeguard of any registration tax which is or which may become
due under this Act.
(2) In the case of any breach of any such condition or in any
c a se i n w h i c h t h e A u t h o r i t y h a s r ea s o n t o b e l i ev e t h a t t h e
registration tax due may not otherwise be collectible the Authority
may by order in writing and notwithstanding any postponement
given request the payment of any registration tax due and such
registration tax shall thereupon become payable forthwith.
(3) The Authority shall have the right to appropriate in its
favour on account of any registration tax due and payable any
deposit made and any security given in respect thereof.
A suit or other action for the collection of any tax payable
under this Act may be instituted by the Authority in the competent
court of civil jurisdiction not later than two years from the end of
the year during which the motor vehicle in respect of which the tax
is payable has last been found to be in the possession of any person
in Malta.
MOTOR VEHICLES REGISTRATION AND LICENSING
Upon the payment of the registration tax in respect of a
motor vehicle, the Authority shall register that motor vehicle and
shall issue a certificate of registration as prescribed by regulations.
Deleted by Act XXX.2002.16.
The Authority may on being satisfied that a motor vehicle
registered in Malta has been permanently exported out of Malta or
knocked down, demolished, destroyed or irreparably damaged
cancel the registration of that motor vehicle.
Deleted by Act VI.2009.19.
(1) Where a motor vehicle is provisionally registered by
the Authority, the registration tax due shall be that specified in the
Third Schedule.
(2) No motor vehicle shall be registered as a provisionally
registered vehicle unless the manufacturer or the dealer or the agent
or the owner, as the case may be, signs a declaration in such
manner as the Authority may prescribe from time to time, to the
effect that the motor vehicle will be provisionally registered only to
be exported or re-exported.
(3) If after the expiry of the period of ninety days from the
provisional registration of the vehicle the manufacturer or the
dealer or the agent or the owner fails to present all the documents
as may be required by the Authority from time to time, proving that
the same vehicle which was registered as a provisionally registered
vehicle was in fact exported or re-exported before the expiry of the
said period of ninety days, an additional registration tax equivalent
to the amount of registration tax due on the date on which the
period during which the motor vehicle had to be exported or re-
exported lapses, according to the respective category of that motor
vehicle as specified in the First and Second Schedules, shall be
due
Provided that the Authority may extend by a further period
of thirty days the period of ninety days mentioned in this sub-
article on a written request of the manufacturer, dealer, agent or the
owner of the motor vehicle, which written request must be made
not later than the last day of the same period of ninety days.
(4) If, following the exportation or re-exportation of that
provisionally registered vehicle according to sub-article (3), that
provisionally registered vehicle is again brought into Malta
notwithstanding that no addition, alteration or adaptation has been
carried out thereto which according to article 12, would result in a
change of the classification of that vehicle were it not a
provisionally registered vehicle, an additional registration tax shall
be due equivalent to the amount of registration tax due on the date
of re-entry of that motor vehicle according to the respective
category of that motor vehicle as specified in the First and Second
MOTOR VEHICLES REGISTRATION AND LICENSING
Schedules.
(5) No provisionally registered vehicle may be driven on the
road without a licence issued by the Authority upon the payment of
the applicable circulation licence fee
Provided the amount of circulation licence fee payable in
respect of that vehicle shall be at the rate of 12 per cent of the
annual circulation licence fee applicable to that vehicle for every
month for which the vehicle is licensed. The period for which that
vehicle shall be licensed shall not be less than one month.
(1) Notwithstanding anything contained elsewhere in this
Act, the following vehicles may, subject to any conditions,
restrictions or limitations prescribed by regulations, be used on the
road without payment of the vehicle registration tax or part thereof
and without the need to be registered with the Authority
(a) any private motor vehicle registered in another
country, which satisfies all the following conditions
(i)
it is brought temporarily into Malta for a period,
consecutive or otherwise, not exceeding seven
months in any twelve month period;
(ii) by a person who has his normal residence
outside Malta;
(iii) that person does not have a legally valid
identification document issued in terms of the
Identity Card and other Identity Documents Act,
or is, under the said Act, obliged to be in
possession of a legally valid identification
document or has not been issued with a
residence permit in terms of the Immigration
Act; and
(iv) the vehicle is for private use or for business use
Provided that where a private vehicle registered in the
country of normal residence of the user is used
regularly for the journey between his residence in that
country and his place of work in an undertaking in
Malta, the exemption from the vehicle registration tax
shall be without any time limit.
For the purposes of the provisions of this paragraph -
"business use" means the use of a vehicle in the direct
exercise of an activity carried out for consideration or
financial gain;
"private use" means any use other than business use;
"private vehicle" means an M1 motor vehicle,
including its trailer, if any, a motor caravan, a motor
home or an N1 motor vehicle or a cycle;
(b) any M1 motor vehicle or cycle registered in another
country which is brought into Malta by a person who
has been residing outside Malta for at least 185 days
and who comes to Malta under a works contract, in
MOTOR VEHICLES REGISTRATION AND LICENSING
which case the exemption shall be for a period of
twelve months from the date of the vehicle’s arrival in
Malta;
(c) any M1 motor vehicle or cycle which is imported or
brought temporarily into Malta by a student who has
his normal residence outside Malta for his own use and
who is residing in Malta for the sole purpose of
pursuing his studies in an educational institution
authorized as such by the education authorities;
(d) any motor vehicle brought into Malta by a licensed
motor vehicle trader as a representative sample of a
particular vehicle to be displayed or used for
demonstration with a view of obtaining orders for
similar vehicles provided the vehicle was brought
temporarily into Malta with the authorization of the
Authority;
(e) goods vehicles registered in another Member State and
operated by a haulier established and licensed in that
Member State, brought into Malta to carry out
international carriage of goods by road covered by a
valid Community licence in accordance with
Regulation (EC) No 1072/2009 as amended;
(f)
passenger motor vehicles registered in another
Member State and operated by a carrier established
and licensed in that Member State, brought into Malta
to carry out international carriage of passengers by
road covered by a valid Community licence in
accordance with Regulation (EC) No 1073/2009 as
amended; and
(g)
with the exception of such vehicles falling under
paragraphs (e) and (f), any motor vehicle registered in
another country which is used by a person who has his
normal residence in Malta for a period of not more
than thirty consecutive calendar days which are to be
reckoned from the date of arrival of such vehicle in
Malta
Provided that, upon arrival of the vehicle in Malta, that
person shall notify the Authority and obtain, upon
payment of the relative fee, a temporary circulation
permit which allows the use of such vehicle in Malta
for a maximum period of thirty consecutive calendar
days
Provided further that, in the event that such motor
vehicle registered in another country is used once
again in Malta by a person who has his normal
residence in Malta prior to the lapse of three hundred
and sixty-five days to be reckoned from the previous
date of arrival of such vehicle in Malta, such motor
vehicle shall be subject to the payment of registration
tax in terms of this Act.
(2)
The exemptions under paragraphs (b), (c) and (d) of the
MOTOR VEHICLES REGISTRATION AND LICENSING
preceding sub-article shall be granted under those conditions,
restrictions or limitations prescribed by the Minister responsible
for finance.
(3)
(Deleted by Act XIII. 2015.111).
(3a) Where a vehicle which is not subject to the exemptions
stipulated in sub-article (1) is brought into Malta and is used on the
road without payment of the vehicle registration tax, said vehicle
shall be impounded and the owner shall be liable to the payment of
the vehicle registration tax together with any administrative costs
and penalties which may be established by the Authority and,
following such payment, shall be obliged to either register the
vehicle or take the said vehicle out of Malta within such time as
may be prescribed by the Authority, from time to time
Provided that the owner may, instead of payment of the
vehicle registration tax, pay the Authority an administrative penalty of
two thousand euro (€2,000) and proceed to take the said vehicle out of
Malta within such time as may be prescribed by the Authority.
(4) An M1 motor vehicle or a cycle which is hired or leased
from a car hire undertaking established in another Member State by
a person who is not a resident of Malta shall be exempt from the
requirement to be registered with the Authority and from the
payment of registration tax thereon if that vehicle is used in Malta
for a continuous period of not more than thirty days, during which
period it may -
(a) be re-hired once only to a person who does not have
his normal residence in Malta with a view of the said
vehicle being taken out of Malta, or
(b) be returned by an employee of the car hire undertaking
whether or not the employee has his normal residence
in Malta, and
where the vehicle remains in Malta for more than thirty days it
shall be registered with the Authority and it shall be charged to a
registration tax at the rate or in the amount specified in the Second
Schedule.
(5)
(a) Subject to the provisions of paragraph (b), for the
purposes of this article, "normal residence" means the
place where a person lives for at least 185 days in each
year, because of personal and occupational ties, or, in
the case of a person with no occupational ties, because
of personal ties.
(b) Where the occupational ties of a person are in a place
different from that of his personal ties and
consequently lives in turn in different places situated
in two or more countries, the normal residence of that
person shall be regarded as being the place of his
personal ties provided that, unless the person is living
in another country in order to carry out a task of a
definite duration, such person returns there regularly.
(c) A person who lives in a country primarily for the
MOTOR VEHICLES REGISTRATION AND LICENSING
purpose of attending a school or university or other
educational or vocational establishment shall not be
regarded as having his normal residence in that
country.
(d) Proof of normal residence shall be given by the person
bringing temporarily a motor vehicle into Malta by
means of a legally valid identification document, or
utility bills, or documents relating to the acquisition of
property or to employment or to other transactions
carried out in the course of day to day living, and any
other valid documents which the Authority may
require or accept.
(1) Without prejudice to the provisions of article 17A, no
registration tax shall be payable under this Act on a motor vehicle
which is imported or brought into Malta for the purpose of being
exported as merchandise without being used in Malta and which is
released from customs for this purpose, provided such export is
made directly from a bonded warehouse unless such vehicle is
again re-imported into Malta.
(2)
(a) The Minister responsible for finance may, by order and
subject to any conditions, restrictions or limitations,
exempt any person from the payment of any tax or part
of the tax or from any obligation imposed under this
Act.
(b) Such exemption may be granted with retrospective
effect.
(c) The Minister responsible for finance may revoke any
order made under this article.
(d) The Minister responsible for finance may delegate his
authority to any person to put into effect the exemption
under paragraph (a).
(3) The following motor vehicles shall, upon registration with
the Authority, be exempt from the payment of registration tax
(a) vehicles supplied to the Government of Malta for the
public service;
(b) vehicles supplied to the Armed Forces of Malta;
(c) vehicles to be used by institutions of the European
Union;
(d) vehicles supplied to any international organisation
recognised as such by the Minister responsible for foreign
affairs for official use in Malta;
(e) vehicles supplied under diplomatic, consular or similar
arrangements in virtue of the Diplomatic Immunities and
Privileges Act; and
(f)
any M1 motor vehicle or a cycle which is the personal
property of a private individual and is being brought
permanently into Malta by the individual when he is
transferring his normal residence from a place outside
MOTOR VEHICLES REGISTRATION AND LICENSING
Malta to a place in Malta, provided that that vehicle
qualifies for such exemption. The said exemption shall be
given under those conditions, restrictions or limitations
prescribed by the Minister responsible for finance.
(4) Where a motor vehicle, which has been granted an
exemption from registration tax under sub-articles (2) and (3) is
sold or disposed of in Malta, there shall be paid on it the
registration tax applicable to the market value of the vehicle.
(5) The vehicles listed under sub-article (3)(a) to (e) shall also
be exempt from the payment of any circulation licence fees.
(6) Without prejudice to the provisions of sub-article (2), the
Minister responsible for finance may authorise the Authority to
register a motor vehicle, subject to such conditions, limitations or
restrictions as it may impose, either without payment of
registration tax or on payment of the registration tax at less than the
rate ordinarily chargeable or, where the said tax has been paid, to
repay the tax in whole or in part.
(1) Without prejudice to the provisions of this Act, the
Minister responsible for finance may by Order, and according to
the terms specified therein, grant credit on registration tax which
has been paid or may have to be paid on a motor vehicle within a
specified time as may be determined in the Order.
(2) The Minister responsible for finance may revoke any order
made under this article.
(1) The Minister may, with the concurrence of the
Minister responsible for finance, by rules published in the Gazette
(a) amend or substitute the First, Second or Third
Schedule provided that no such amendment or
substitution shall have the effect of increasing the tax
charged in accordance with the said Schedules;
(b) amend or substitute the Fourth Schedule even if such
amendment will have the effect of increasing the fees
charged in accordance with the said Schedule; and
(c) classify, substitute or modify the category of motor
vehicles which may be registered in Malta.
(2) The Minister may make such regulations as he considers
necessary for securing the payment and collection of the tax and
generally for giving effect to the provisions of this Act and in
particular, but without prejudice to the generality of the foregoing,
for prescribing -
(a) the form on which any notice required by this Act is to
be given, the time within which such notice is to be
given, the particulars which are to be provided in such
notice and the documents that are to be submitted with
such notice;
(b) the amount, the form and the manner in which any
deposit is to be made or any security is to be given;
MOTOR VEHICLES REGISTRATION AND LICENSING
(c) the conditions under which any authorization may be
granted under this Act including the requirement for
any deposit or security;
(d) any thing that may be prescribed under the other
articles of this Act.
(1) Any person who -
(a) without the authorization of the Authority or in
violation of any condition under which such
authorization may have been granted has in his
possession, uses or allows to be used or sells or
otherwise transfers or takes out or allows to be taken
out of any customs bond or removes or allows to be
removed from any place where a motor vehicle has
been manufactured any motor vehicle which has not
been registered under this Act; or
(b) with the intent to evade the registration tax due or
which may become due fails to give any notice which
he may be required to give in terms of article 4 or
article 10(1) or article 18(1)(g) or gives in any such
notice or in any statement submitted to the Authority
for the purposes of this Act information which he
knows to be incorrect or incomplete in any material
respect; or
(c) impedes or obstructs the Authority or any officer
authorized by the Authority from or in the
performance of any duty or power under any
provisions of this Act; or
(d) does or omits or suffers to be done or omitted any act
or thing with the intent to unlawfully evade or
postpone the payment of the registration tax; or
(e) being the employer of a person who commits any of
the foregoing offences fails to show to the satisfaction
of the court that such offence was done without his
knowledge and that he could not with reasonable
diligence have obtained knowledge thereof; or
(f)
without the authorisation of the Authority, increases
the seating capacity of the vehicle, alters or performs
any changes to the vehicle which are not prescribed in
the registration certificate; or
(g) without the authorisation of the Authority or in
violation of any condition under which such
authorisation may have been granted, uses or allows to
be used a vintage vehicle for any use other than a
private use; or
(h) makes use of an M1 motor vehicle or a motor cycle
which has been registered with the Authority for use
on the road in Malta solely and exclusively on Friday as
from 18.00hrs onwards, Saturdays, Sundays, national
holidays and other public holidays on any other day; or
MOTOR VEHICLES REGISTRATION AND LICENSING
(i)
being a person who has his normal residence in Malta,
fails to notify the Authority of the arrival of a vehicle
registered in another country which he intends to use
on the road in Malta for a period of not more than
thirty consecutive calendar days; or
(j)
being a person who has his normal residence in Malta,
fails to obtain from the Authority a temporary
circulation permit for the use in Malta of a vehicle
registered in another country for a maximum period of
thirty consecutive calendar days; or
(k) being a person who has his normal residence in Malta,
continues to make use of a vehicle registered in
another country after the expiration of the temporary
circulation permit issued by the Authority; or
(l)
being a person who has his normal residence in Malta,
makes use of a motor vehicle registered in another
country for which a temporary circulation permit for
use on the road in Malta has been issued by the
Authority prior to the lapse of three hundred and sixty-
five days to be reckoned from the previous date of
arrival of such motor vehicle in Malta; or
(m) being a person who has his normal residence in Malta,
fails to notify the Authority of the arrival of a vehicle
registered in another country which he intends to use
on the road in Malta; or
(n) with the intent to evade the registration tax due or
which may become due, fails to give any notice which
he may be required to give in terms of article 4, article
10(1) or article 18(1)(g) or gives in any such notice or
in any statement submitted to the Authority for the
purposes of this Act information which he knows to be
incorrect or incomplete in any material respect,
shall be guilty of an offence and on conviction shall be liable to a
fine (multa) not exceeding two thousand five hundred euro
(€2,500), or twice the amount of the registration tax endangered,
whichever is the greater, or to imprisonment for a term not
exceeding six months, or to both such fine and imprisonment.
(2) On the conviction for any offence referred to in sub-article
(1)(a) or (b), the court shall, in addition to the penalty laid down in
the said sub-article, order the forfeiture of the motor vehicle to
which the offence relates.
(2a) Any person who, without making use thereof, with regard to
an M1 motor vehicle or a motor cycle which has been registered with
the Authority for use on the road in Malta solely and exclusively on
Friday as from 18:00 onwards, Saturdays, Sundays, national holidays
and other public holidays, fails to keep such M1 vehicle or motor cycle
garaged on any other day shall be guilty of an offence and on
conviction, shall be liable to a fine (multa) of two thousand five
hundred euro (€2,500).
(3)
Notwithstanding the provisions of the Criminal Code the
MOTOR VEHICLES REGISTRATION AND LICENSING
Attorney General shall always have a right of appeal to the Court of
Cri m in al App eal f ro m any j udg m ent g ive n b y th e Co urt of
Magistrates in respect of criminal proceedings arising out of the
provisions of this Act.
(4)
When a new motor vehicle is imported or brought in
permanently by a person for his own personal use, the application for
the registration of the said motor vehicle together with the required
documents shall be submitted to the Authority within thirty days (30)
following the motor vehicle’s arrival in Malta.
(4a) When a person, for unjustified reasons, fails to comply with
the provisions of sub-article (4), he shall be liable to an
administrative penalty of thirty euro (€30) for each day that the
vehicle remains not registered on the expiry of the said thirty (30)
days
Provided that when a person appeals in accordance with
article 11A or any regulations made under this Act, the said
application and documentation shall be submitted within twenty
(20) days from the decision of the Tribunal
Provided further that where a person applies for an
exemption under article 19, that person shall submit the said
application for registration and the documentation accompanying it
within twenty (20) days from the notification of the decision
relating to the application for the said exemption.
(4b) The administrative penalty established in sub-article (4a) shall
not apply when the vehicle is an agricultural tractor or a vehicle
registered under Category F of the First Schedule.
(5) Where the owner of a motor vehicle, registered and
licensed by the Authority, fails to pay, for unjustified reasons, the
applicable circulation licence fee on that vehicle within three
months from the expiry of the vehicle licence, he shall be liable to
an administrative fine, payable to the Authority, of €10 for each
month the applicable circulation licence fee remains unpaid, with
such amount not exceeding €100, notwithstanding any other action
which may be taken in terms of the Traffic Regulation Ordinance or
any regulations thereunder.
(1) No prosecution for any offence against this Act may be
commenced except at the instance or with the sanction of the
Authority.
(2) The conviction of a person for an offence under this Act
shall not relieve that or any other person from any tax to which he
may be liable and the payment by any person of any tax shall not
relieve him or any other person from liability to prosecution under
this Act.
(3) The provisions of this Act shall not affect any criminal
proceedings under any other law.
MOTOR VEHICLES REGISTRATION AND LICENSING
Whenever a Police officer or an Enforcement Officer of
the Authority reasonably suspects that -
(a) a motor vehicle has not been registered in accordance
with this Act, or
(b) a motor vehicle has been converted and a notice in
relation to the conversion has not been given under
article 10, or
(c) any registration tax in respect of a vehicle has not been
paid,
the officer may detain the vehicle and shall order the removal of the
said vehicle in accordance with the provisions of the Traffic
Regulation Ordinance or regulations made thereunder.
(1) Registration tax paid in accordance with the provisions
of this Act shall not be refunded except where
(a) it has been paid in respect of a motor vehicle imported
or brought into Malta or manufactured in Malta which
is exported without having been used in Malta;
(b) it is refundable in terms of article 3(4) and article
11(2);
(c) it is subsequently declared not to be payable by means
of an exemption order made under article 19(2);
(d) it may be refundable under article 19(5), or
(e) it is subsequently modified by the Administrative
Review Tribunal.
(2) The payment of a drawback shall be subject to the
production of such documents and to the making and signing of any
declaration as the Authority may require.
(Deleted by Act XII. 2014.55.).
(1) The owner of a motor vehicle with an age of thirty
years or older to be reckoned from the date of manufacture may,
upon payment of the fee established by the Authority, apply to the
vintage vehicle classification committee on the prescribed form in
order for such motor vehicle, whether it has already been registered
in Malta or whether it has been imported or brought into Malta but
has not as yet been registered in Malta, to be classified as a vintage
vehicle.
(2) To be classified as a vintage vehicle, a motor vehicle must
satisfy the following requirements
MOTOR VEHICLES REGISTRATION AND LICENSING
(a) the motor vehicle must have an age of thirty years or
more to be reckoned from the date of manufacture;
(b) the motor vehicle must be in a state which is as close
as possible to its original state as produced by the
manufacturer; and
(c) the motor vehicle must have been kept in a state which
respects the spirit of vintage vehicle preservation.
(3) The vintage vehicle classification committee shall examine
each application in order to determine whether such motor vehicle
satisfies the requirements established in sub-article (2).
(4) In the event that the vintage vehicle classification
committee feels that it requires any additional information,
clarifications and, or documentation from the applicant prior to
making its final determination on the application, it shall request
the applicant to give such additional information and, or
documentation and to make any clarifications as may be requested
and shall then proceed to determine the application by withholding
it or rejecting it.
(5) Vintage vehicles which are older than fifty years shall be
exempt from the payment of registration tax when they are
registered for the first time in Malta.
(6) Where a motor vehicle is classified as a vintage vehicle, the
vintage vehicle classification committee shall also establish the age
of the vintage vehicle in order to determine whether it benefits
from the exemption stipulated in sub-article (5).
(7) Where a newly-imported motor vehicle which has not as yet
been registered in Malta is classified as a vintage vehicle, the
vintage vehicle classification committee shall also determine the
registration value of any such vehicle for the purpose of calculating
the registration tax payable on such a vehicle.
(8) The registration value of any such vehicle for the purpose
of calculating the registration tax shall be based on the average
market value of identical, equivalent or similar motor vehicles on
the international market
Provided that the registration value shall not in any event be
less than the invoice value.
(9) Any person who feels aggrieved by a decision given by the
vintage vehicle classification committee to refuse his application
for the classification of his motor vehicle as a vintage vehicle may
file an appeal from the said decision to the Administrative Review
Tribunal within twenty-one days from the date when the decision is
communicated to that person.
(10) In the case of a motor vehicle which is already registered in
Malta for which an application to be classified as a vintage car is
refused, the owner, in the event that he feels aggrieved by such a
decision and elects to file an appeal, may continue to use the said
motor vehicle on the road in Malta upon payment of the relative
circulation licence fee in terms of this Act
MOTOR VEHICLES REGISTRATION AND LICENSING
Provided that, in the event that the applicant’s appeal is
upheld, the Authority shall refund the applicant any excess
circulation licence fee by not later than thirty days from the date of
the Tribunal’s decision.
(11) In the case of a newly-imported motor vehicle which has
not as yet been registered in Malta with regards to which an
application to be classified as a vintage vehicle is refused by the
vintage vehicle classification committee, the owner, in the event
that he feels aggrieved by such a decision and elects to file an
appeal, shall pay the Authority a fee of two hundred and thirty-five
euro (€235) for the provisional registration of the said motor
vehicle. The said motor vehicle shall not be used on the road in
Malta prior to the determination of the appeal and the regular
registration of the said motor vehicle in Malta.
(12) Where the Administrative Review Tribunal revokes a
decision given by the vintage vehicle classification committee to
refuse an application for the classification of a motor vehicle as a
vintage vehicle, the Authority shall proceed to register such motor
vehicle as a vintage vehicle.
(13) With regards to newly-imported vehicles which have not as
yet been registered in Malta, registration tax, if applicable, shall be
calculated on the basis of the registration value which shall be
established by the vintage vehicle classification committee
Provided that should the applicant feel aggrieved by the
amount of registration tax charged by the Authority on the basis of
the registration value established by the vintage vehicle
classification committee, such person may file an appeal to the
Administrative Review Tribunal and the provisions of sub-articles
(15) and (16) of this article shall apply mutatis mutandis.
(14) The sum of two hundred and thirty-five euro (€235) paid by
an applicant in terms of sub-article (11) shall be deducted from the
a m o u n t o f r e g i s t r a t i o n t a x p a y a b l e t o t h e A u t h o r i t y w h er e
registration tax is due. In the event that no registration tax is
applicable, the Authority shall refund the applicant the said sum of
two hundred and thirty-five euro (€235) by not later than thirty
days from the date of the Tribunal’s decision.
(15) Any person may appeal from the amount of registration tax
charged by the Authority on the basis of the registration value
determined by the vintage vehicle classification committee within
twenty-one days from the date in which that amount is
communicated to that person.
(16) All appeals under this article shall be made to the
Administrative Review Tribunal in accordance with the procedure
laid down under the Administrative Justice Act and regulations
made thereunder.
(17) Where, in the event of an appeal lodged from the
registration tax charged, the Tribunal decides that the amount due
in respect of registration tax is less than the amount paid, the
Authority shall, within ninety days from such decision, refund to
the appellant, on account of the Government the amount overpaid
MOTOR VEHICLES REGISTRATION AND LICENSING
by the appellant concerned.
(18) Where the Tribunal determines that the amount due in
respect of the registration tax is more than the amount paid, the
appellant concerned shall pay the Authority on account of the
Government the amount underpaid within ninety days from such
decision.
(19) Where the Tribunal confirms a decision of the vintage
vehicle classification committee to refuse an application for a
newly-imported motor vehicle to be classified as a vintage vehicle,
the applicant may, in his absolute discretion, either -
(a) pay the amount of registration tax which shall be
applicable to the said motor vehicle in terms of this
Act, and in this case the sum of two hundred and
thirty-five euro (€235) paid by the applicant in terms
of sub-article (11) shall be deducted from the amount
due, or
(b) transfer the said vehicle to an authorised treatment
facility in accordance with the Environment Protection
Act and regulations made thereunder and present to the
Authority the certificate of destruction issued by the
facility relative to the said vehicle, or
(c) export or re-export the said motor vehicle from Malta
by not later than thirty days from the date of the
decision given by the Tribunal, and where the
applicant opts to export or re-export the said vehicle,
the Authority shall refund him the sum of two hundred
and thirty-five euro (€235) paid in terms of sub-article
(11) by not later than thirty days from the date when
the applicant provides the Authority with documentary
proof showing that the said motor vehicle has been
exported or re-exported.
(20) Interest at eight per centum per annum shall be paid to the
applicant by the Authority where it fails to comply with sub-article
(17), or by the appellant to the Authority where he fails to comply
with sub-article (18).
(21) Vintage vehicles may be used solely and exclusively for private
use
Provided that vintage vehicles may occasionally be used for
purposes other than private use in one-off and exceptional activities and
occasions for which no vehicle other than a vintage vehicle may be used
Provided further that in order for vintage vehicles to be used
for any purpose other than private use in such one-off and exceptional
activities and occasions, the prior written authorisation of the Authority
shall be obtained, which authorisation shall be given or withheld in the
Authority's absolute discretion.
(22) A vehicle which is classified as a vintage vehicle by the vintage
vehicle classification committee shall be exempt from the payment of a
circulation licence fee and in lieu the administrative fee established in
the Fourth Schedule shall apply
MOTOR VEHICLES REGISTRATION AND LICENSING
Provided that, in the event that, upon the renewal of its
circulation licence after having undergone a vehicle roadworthiness
test, it results that a vintage vehicle has registered three-thousand
kilometres (3,000 km) or more on its odometer in one (1) year since
the last renewal of its circulation licence, or an average of three-
thousand kilometres (3,000 km) or more per year with regard to
such vehicles which undergo a vehicle roadworthiness test once
every two (2) years, then, in addition to the administrative fee
established in the Fourth Schedule, the owner of the said vehicle
shall also be obliged to pay the circulation licence fee established
in the Fourth Schedule for such year or years during which the said
vehicle had registered three thousand kilometres (3,000 km) or
more on its odometer in one (1) year or an average of three
thousand kilometres (3,000 km) or more per year with regard to
such vehicles which undergo a vehicle roadworthiness test once
every two (2) years
Provided that, nevertheless, such vehicle shall not lose its
status as a vintage vehicle and shall continue to pay solely the
administration fee established in the Fourth Schedule unless, upon
renewal of the circulation licence, it results that the owner thereof
shall also be obliged to pay the circulation licence fee established
in the Fourth Schedule as a result of the fact that such vintage
vehicle has registered three thousand kilometres (3,000 km) or
more in one (1) year or an average of three thousand kilometres
(3,000 km) or more per year if it is a vehicle which undergoes a
road worthiness test once every two (2) years.
(23) Motor cycles which have been classified as vintage by the
vintage vehicle classification committee shall continue to be exempt
from the payment of a circulation licence fee and shall only be subject
to the payment of the administrative fee established in the Fourth
Schedule irrespective of any mileage considerations.
MOTOR VEHICLES REGISTRATION AND LICENSING
Substituted by:
5%
More than 1000cc up to and including 1300cc
50.5%
More than 1300cc up to and including 1500cc
53%
More than 1500cc up to and including 1800cc
60%
More than 1800cc up to and including 2000cc
65%
More than 2000cc up to and including 2500cc
75%
More than 2500cc up to and including 3000cc
75%
More than 3000cc
75%
Category B: Category B: Used category M1 vehicles (including autogas and hybrid
motor vehicles) imported from third countries in terms of article 6(2)
Vehicle’s age (yrs)*
CO 2
€
€
€
0g/km up to and including
1,000
100g/km
More than 100g/km up to
1,000
1.100
1,200
and including 130g/km
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 130g/km up to
1,200
and including 140g/km
More than 140g/km up to
3,500
and including 150g/km
More than 150g/km up to
4,000
and including 180g/km
More than 180g/km up to
7,000
and including 220g/km
More than 220g/km up to
12,000
and including 250g/km
More than 250g/km
13,500
Vehicle’s age (yrs)*
CO 2
€
€
€
€
€
€
0g/km up to and including 2,107 2,360 2,644 2,961 3,316 3,714
100g/km
More than 100g/km up to 2,529 2,832 3,172 3,553 3,979 4,457
and including 130g/km
More than 130g/km up to 2,810 3,147 3,525 3,948 4,421 4,952
and including 140g/km
More than 140g/km up to 4,917 5,507 6,168 6,908 7,737 8,666
and including 150g/km
More than 150g/km up to 5,620 6,294 7,049 7,895 8,843 9,904
and including 180g/km
More than 180g/km up to 9,834 11,015 12,336 13,817 15,475 17,332
and including 220g/km
More than 220g/km up to 16,859 18,882 21,148 23,686 26,528 29,712
and including 250g/km
More than 250g/km
18,967 21,243 23,792 26,647 29,844 33,426
* The vehicle’s age is the age of a vehicle from date of registration in the other
country .
Category C: Motor cycles, Motor Tricycles and Category T L5e vehicles
Motor Cycles and Motor Tricycles Engine capacity
Not exceeding 350cc
0%
Exceeding 350cc but not exceeding 500cc
cc x RV x 0.033%
Exceeding 500cc but not exceeding 800cc
cc x RV x 0.034%
Exceeding 800cc
cc x RV x 0.035%
Battery electric motor cycle
0%
Category CC: motorcycles registered prior to the 1st January, 2009 in any country
other than a third country brought into and registered in Malta on or after the 1st
January, 2009
Motorcycles
Engine Capacity
Rate of Tax
Percentage of RV
Up to and including 50cc
28.5%
More than 50cc up to and including 125cc
28.5%
More than 125cc up to and including 250cc
42%
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 250cc up to and including 500cc
42%
More than 500cc up to and including 800cc
42%
More than 800cc
42%
Category CCC: used motorcycles registered prior to the 1st January, 2009 in any
country other than a third country brought into and registered in Malta on or after the
1st January, 2009
Motorcycles
Engine Capacity
€
Up to and including 50cc
5,000
More than 50cc up to and including 125cc
10,000
More than 125cc up to and including 250cc
12,000
More than 250cc up to and including 500cc
14,000
More than 500cc up to and including 800cc
16,000
More than 800cc
20,000
*
The vehicle’s age is the age of a vehicle from the date of registration in the other
country
Category D: Quad bikes to be used on the road
Engine capacity
Rate
Not exceeding 250cc
cc x 0.085% x RV
Exceeding 250cc but not exceeding 500cc
cc x 0.090% x RV
Exceeding 500cc but not exceeding 800cc
cc x 0.095% x RV
Exceeding 800cc
cc x 0.10% x RV
Battery/Electric Quad Bikes
0%
Tax rate formula
(1) Following the application of the relevant tables under the heading "M1
Motor Vehicles", the total amount of the registration tax shall be equal to the sum
total of the CO 2 value (g/km - grams per kilometer) multiplied by the registration
value (RV) multiplied by the indicated % value, and the total of the length (mm)
multiplied by the registration value (RV) multiplied by the indicated % value
(CO 2 x RV x x% ) + (length (mm) x RV x x%).
(2) Where the CO 2 value has not been provided to the Authority by the motor
vehicle owner, the Authority shall apply the rate of 251g/km.
(3) Where the particulate matter value in respect of M1 diesel-engined vehicles
fitted with a Euro 3 or Euro 4 or Euro 5 standard engine is not provided to the
Authority by the motor vehicle owner, the Authority shall apply the rate of 0.05g/km
in respect of vehicles manufactured between 2001 and 2005 with a Euro 3 engine,
the rate of 0.35g/km in respect of vehicles with a Euro 4 engine with a year of
manufacture between 2006 and 2010, and the rate of 0.005g/km in respect of
vehicles with a Euro 5 engine with a year of manufacture from 2011 and thereafter.
(4) Where, on the application of paragraph 1 above, the amount of tax on the
registration of a used M1 motor vehicle imported from a third country in terms of
article 6(2) is less than the minimum applicable to that motor vehicle, the amount of
tax due on the registration of that vehicle shall be the minimum applicable to that
vehicle as established in the table under Category B.
MOTOR VEHICLES REGISTRATION AND LICENSING
(5) For hybrid vehicles the CO 2 value shall be the combined level of amount of
carbon dioxide (CO 2 ) emissions from a combination of the electric motor and
internal combustion engine contained in the relevant EC type-approval certificate or
EC certificate of conformity or any other appropriate documentation acceptable to
the Authority which confirms compliance with the type approval for the type of
vehicle concerned. Otherwise, it shall be the combined level of carbon dioxide
(CO 2 ) contained in the relevant EC type-approval certificate or EC certificate of
conformity or any other appropriate documentation acceptable to the Authority
which confirms compliance with the type approval for the type of vehicle concerned.
The rate of registration tax and annual circulation licence fee payable on hybrid
vehicles shall be based on the tables for M1 motor vehicles but the CO 2 value as
provided in the certificate of conformity shall be reduced by thirty per cent (30%).
Autogas vehicles
In respect of autogas vehicles the CO 2 emissions of the vehicle shall be -
(a) those submitted by the manufacturer of the vehicle or by an approved
accredited technical service in respect of vehicles which run solely on
autogas or vehicles which run on both autogas and petrol or diesel, or
(b) where no emissions are submitted by a vehicle’s manufacturer or by an
approved accredited technical service in terms of paragraph (a) or
where a vehicle has been converted to run on autogas and no emissions
are submitted, the CO 2 emissions of the said vehicle shall be
automatically reduced by 10%.
(6) For M1 motor vehicles with CO2 emission levels equal to or higher than two-
hundred (200) according to NEDC standard or two-hundred and twenty (220) or higher
according to WLTP standard (and having an emission level equivalent to the latest
European Standard or latest European Standard minus one (1) or latest European
Standard minus two (2)) and motor cycles with an engine capacity equal to or higher
than eight-hundred and one (801cc) which are to be registered for use on the road in
Malta solely and exclusively on Fridays as from 18.00hrs onwards, Saturdays, Sundays,
national holidays and other public holidays, the rate of registration tax payable shall be
forty per cent (40%) of the full rate payable in terms of this Schedule. A minimum level
of registration tax equal to two-thousand euro (€2,000) for M1 vehicles and one-
thousand euro (€1,000) for motor cycles shall be applicable to both new and used
vehicles being registered in accordance with article 8(4).
Category E: Converted exempted or partly-exempted M1 motor vehicles and motor
cycles and motor vehicles for hire and light passenger transport vehicles
(1) Where an M1 motor vehicle or a motor cycle which, upon registration, had
been exempted from the payment of registration tax under article 19 of this Act, is
sold to a person who does not qualify for a full registration tax exemption there shall
be paid thereon the tax applicable to the market value of the vehicle.
(2) Where an M1 motor vehicle or a motor cycle which, upon registration, had
been partly exempted from the payment of registration tax under article 19 of this
Act, is sold to a person who does not qualify for a registration tax exemption there
shall be paid thereon the tax applicable to the market value of the vehicle less the
registration tax paid upon the registration of that vehicle.
(3) Where an M1 motor vehicle which has been registered as a self-drive motor
vehicle with a registration mark having two letters followed by the letter K prior to
the 1st January, 2010 is converted within thirty-six months from its registration into
a private motor vehicle, there shall be paid thereon the tax applicable to the market
MOTOR VEHICLES REGISTRATION AND LICENSING
value of the vehicle less the registration tax paid upon the registration of that
vehicle.
(4) Where an M1 motor vehicle which has been registered as a chauffeur driven
motor vehicle with a registration mark having one letter followed by the letters GY
prior to the 1st January, 2010 is converted within sixty months from its registration
into a private motor vehicle, there shall be paid thereon the tax applicable to the
market value of the vehicle less the registration tax paid upon the registration of that
vehicle.
(5) Where a taxicar, which on its first registration prior to the 1st January, 2010,
was a new motor vehicle, is converted into a private car within 60 months from date
of first registration as a taxicar, that vehicle shall be valuated by the Authority and
there shall be paid on it the registration tax applicable to M1 motor vehicles under
the Second Schedule less the 20 per cent already paid on its first registration.
Category F: M2 and M3 motor vehicles whether new or used
Vehicles
Rate of Tax
Percentage
of RV
1. Motor route buses .....................................................................................
0%
2. M2 and M3 motor vehicles, including trackless trains and amphibious
motor vehicles
Latest Euro standard -3 and older
Latest Euro standard -2
Latest Euro
standard and
Latest Euro
standard -1
Kg x 12.00 + cc x 15.00 x €1
Kg x 1.50 + cc x 2.40 x €1
Kg x 10.00 + cc x 12.00 x €1
Kg x 2.20 + cc x 2.60 x €1
In respect of used vehicles, the total amounts of registration tax reached using any of
the above formulas shall be multiplied by the difference between 100% and the aggregate
percentage consisting of the percentage of the total annual depreciation as specified in the
table titled "Depreciation according to age of vehicle" in Category A of the First Schedule,
plus 0.5% for each 10,000 kms showing on a vehicle’s odometer.
For the purpose of registration tax, where an M2 or M3 vehicle, whose year of
manufacture falls under any of the following years of manufacture, is not accompanied by
an official document showing the emission levels equivalent to Euro standards (the
said official document may be a certificate of conformity or a type approval
certificate or a vehicle registration certificate or a declaration by the vehicle’s
manufacturer), the registration tax rates to be paid thereon shall be equivalent to those
under the following different Euro standards
Category
Euro 2/II
Euro 3/III
Euro 4/IV
Euro 5/V
Euro 6/VI
2001 - 2005
2006 - 2008
2009 - 2013
2014 onwards
2001 - 2005
2006 - 2008
2009 - 2013
2014 onwards
Where an importer or dealer or owner of a motor vehicle intends to change the
engine of a motor vehicle prior to its registration with the Authority, he shall inform
the Authority in writing. Where an importer or dealer or owner of a motor vehicle
provides a certificate as approved by an accredited technical service, that the engine of that
particular vehicle meets lower emissions despite the vehicle’s year of manufacture, that
vehicle shall on registration be taxed the rate pertaining to its equivalent Euro standard.
MOTOR VEHICLES REGISTRATION AND LICENSING
Category G: other motor vehicles
1. Ambulances, whether new or used .....................................................................
2. Motor vehicles, including go-karts, quad bikes and motor cycles used for rac-
ing purposes, whether new or used .....................................................................
3. Motor caravans and motor homes, whether new or used ...................................
4. Motor hearses (new only) ...................................................................................
5. New amateur built motor vehicles ......................................................................
6. Used amateur built motor vehicles .....................................................................
Category H: Vintage Category M vehicles and motor cycles for private use
1. Category M vehicles for private use with an age of 50 years or over from Rate of Tax
date of manufacture certified authentic by the vintage vehicle classification Percentage
committee with an engine capacity of
1.032.082
1.1 not exceeding 1000cc .......................................
1.032.182
1.2 exceeding 1000cc but not exceeding 1300 .........
1.032.282
1.3 exceeding 1300cc but not exceeding 1500 .........
1.032.382
1.4 exceeding 1500cc but not exceeding 1800 .........
1.032.482
1.5 exceeding 1800cc but not exceeding 2000 .........
1.032.582
1.6 exceeding 2000cc but not exceeding 2500 .........
1.032.682
1.7 exceeding 2500cc but not exceeding 3000 .........
1.032.782
1.8 exceeding 3000cc .............................................
2. M vehicles for private use with an age of 30 years or over but less than
50 years from date of manufacture certified authentic by the vintage vehicle
classification committee with an engine capacity of
1.032.083
2.1 not exceeding 1000cc .......................................
1.032.183
2.2 exceeding 1000cc but not exceeding 1300 .........
1.032.283
2.3 exceeding 1300cc but not exceeding 1500 .........
1.032.383
2.4 exceeding 1500cc but not exceeding 1800 .........
1.032.483
2.5 exceeding 1800cc but not exceeding 2000 .........
1.032.583
2.6 exceeding 2000cc but not exceeding 2500 .........
1.032.683
2.7 exceeding 2500cc but not exceeding 3000 .........
1.032.783
2.8 exceeding 3000cc .............................................
3. Motor cycles for private use with an age of 50 years or over from date of
manufacture certified authentic by the vintage vehicle classification
committee with an engine capacity of
1.111.022
3.1 not exceeding 50cc ...........................................
1.112.032
3.2 exceeding 50cc but not exceeding 125cc ...........
1.112.042
3.3 exceeding 125cc but not exceeding 250cc .........
1.113.002
3.4 exceeding 250cc but not exceeding 500cc .........
1.114.002
3.5 exceeding 500cc but not exceeding 800cc .........
1.115.002
3.6 exceeding 800cc ...............................................
4. Vintage motor cycles for private use with an age of 30 years or over but less
than 50 years from date of manufacture certified authentic by the vintage vehicle
classification committee with an engine capacity
1.111.023
4.1 not exceeding 50cc ...........................................
MOTOR VEHICLES REGISTRATION AND LICENSING
1.112.033
4.2
exceeding 50cc but not exceeding 125cc ...........
1.112.043
4.3
exceeding 125cc but not exceeding 250cc .........
1.113.003
4.4
exceeding 250cc but not exceeding 500cc .........
21%
1.114.003
4.5
exceeding 500cc but not exceeding 800cc .........
21%
1.115.003
4.6
exceeding 800cc ...............................................
21%
Category I: vehicles used in enclosed areas
Category M motor vehicles used within enclosed areas, such as
0%.
dock areas or airports or seaports .................................................
Category J: Electric and autogas M1, M2 and M3 motor vehicles and M1, M2 and M3
hydrogen fuel cell electric vehicles, plug-in hybrid electric vehicles and range extender
electric vehicles
1. electric vehicles …………………………........................................................
2. hydrogen fuel cell electric vehicles ………......................................................
3. plug-in hybrid electric vehicles …………........................................................
4. range extender electric vehicles ……………....................................................
5. vehicles propelled solely with an autogas fuelling system ...............................
6. motor hearses (new only) ……….....................................................................
7. motor caravans and motor homes ……………….............................................
Added by:
0
to 1 year
More than 1 year and less than or equal to 1
33.3
66.7
year 6 months
More than 1 year 6 months and less than or
37.5
62.5
equal to 2 years
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 2 years and less than or equal to
41.1
58.9
2 years 6 months
More than 2 years 6 months and less than or
44.2
55.8
equal to 3 years
More than 3 years and less than or equal to
47.4
52.6
3 years 6 months
More than 3 years 6 months and less than or
49.9
50.1
equal to 4 years
More than 4 years and less than or equal to
52.8
47.2
4 years 6 months
More than 4 years 6 months and less than or
55.7
44.3
equal to 5 years
More than 5 years and less than or equal to
59.7
40.3
5 years 6 months
More than 5 years 6 months and less than or
62.6
37.4
equal to 6 years
More than 6 years and less than or equal to
67.1
32.9
6 years 6 months
More than 6 years 6 months and less than or
70.4
29.6
equal to 7 years
More than 7 years and less than or equal to
72.9
27.1
7 years 6 months
More than 7 years 6 months and less than or
74.7
25.3
equal to 8 years
More than 8 years and less than or equal to
9
22.1
8 years 6 months
More than 8 years 6 months and less than or
4
18.6
equal to 9 years
More than 9 years and less than or equal to
8
16.2
9 years 6 months
More than 9 years 6 months and less than or
0
15.0
equal to 10 years
More than 10 years and less than or equal to
2
12.8
11 years
More than 11 years and less than or equal to
7
10.3
12 years
More than 12 years and less than or equal to
7
8.3
13 years
More than 13 years and less than or equal to
9
6.1
14 years
More than 14 years and less than or equal to
6
4.4
15 years
More than 15 years and less than or equal to
3
3.7
16 years
MOTOR VEHICLES REGISTRATION AND LICENSING
More than 16 years and less than or equal to
96.9
3.1
17 years
More than 17 years and less than or equal to
96.9
3.1
18 years
More than 18 years and less than or equal to
96.9
3.1
19 years
More than 19 years and less than or equal to
96.9
3.1
20 years
More than 20 years and less than or equal to
96.9
3.1
21 years