Certificate for Tax Exemption on transfer Causa Mortis of Agricultural Land

Overview

An application form is to be submitted by the heirs to acquire a certificate from the competent authority responsible for the implementation of agricultural land reform in order to be exempt on the transfer causa mortis of agricultural land which is being leased to third parties in accordance with Cap. 199 of the Laws of Malta or one of the heirs falls under any of the categories defining a professional farmer as defined by the Ministry responsible for Agriculture.

What you'll get

Applicant/s obtain a certificate in order to be exempt from tax on the transfer causa mortis of agricultural land if the agricultural land is being leased to third parties in accordance with Cap. 199 of the Laws of Malta or one of the heirs falls under any of the categories defining a professional farmer as defined by the Ministry responsible for Agriculture. The certificate shall be presented with the deed Causa Mortis to the Commissioner for Revenue.

Eligibility

  • The agricultural land is currently being leased to third parties in accordance with the provisions of the Agricultural Leases (Reletting) Act (Cap.199 of the Laws of Malta), or
  • The applicant/s falls under any of the categories defining a professional farmer as defined by the Ministry responsible for Agriculture
  • The testator from whom the applicant is inheriting the agricultural land passed away after 1st January 2024

How to apply

Fill in the online form and submit.


Mandatory list of documents specified in the required documentation need to be uploaded during the submission of the online form. 

apply