Certificate for Tax Exemption on Transfer Causa Mortis of Agricultural Land
A new government measure has been introduced to exempt heirs from paying inheritance tax on agricultural land transferred causa mortis when that land is leased to third parties. The initiative forms part of the wider agricultural reform being implemented by the Riżorsi Agrikoli Malta Agency.
This measure supports heirs who inherit agricultural land but cannot take full possession of it due to an existing lease, as well as those inheriting agricultural land and are recognised as professional farmers falling under category 4 and 5 of the categorisation of farmers. When such land is declared in the causa mortis declaration, the heirs involved will benefit from a full exemption from inheritance tax on that particular agricultural land.
This initiative is designed to ensure that heirs are treated fairly and are not burdened with tax obligations in situations where they cannot immediately work or enjoy the land they inherit.
The Riżorsi Agrikoli Malta Agency has emphasised that this measure is one of many being rolled out to strengthen the agricultural sector. The Agency continues to work to ensure that agricultural land remains dedicated to its intended purpose, contributing to Malta’s food security and protecting the natural environment. It noted that the measure safeguards farmers who have been cultivating the same fields for many years, while also ensuring justice for landowners inheriting agricultural land by relieving them of tax related to the causa mortis transfer.
Through this initiative, the Agency aims to create a balanced system that supports both landowners and farmers, reinforcing the long-term sustainability of Malta’s agricultural landscape.
Certificate Application:
Tax Exemption Certificate – Apply Here
Information Page:
Additional Information – Click Here
