Motor Vehicles Registration Tax (Amendment) Act, 2009

The Act No. VI of 2009 amending the Motor Vehicles Registration Tax Act (Cap.368) provides for the registration and licensing of motor vehicles in Malta. The amendment establishes taxation schemes to favour electric mobility. It sets in article 6(1) a 0 % tax rate for battery driven passenger and freight vehicles, a 0 % rate for new electric hybrid buses and 2 % for used hybrid buses, and a 16.5 % rate for freight hybrid vehicles. The registration tax is also decreasing progressively with levels of CO2 emissions. Circulation fee for motorcycles and quads uses the same logic.

The Act was revised again on July 16th, 2010, to become the Motor Vehicles Registration and Licensing Act and Other Laws (Amendment) Act, 2010.