Your car to Malta: the ToR clocks and driving on the left
The relocation exemption demands twice twenty-four months — the car in your name, you outside Malta — and has a declaration window with a 30-day deadline inside it. Without the exemption you pay registration tax on value and CO₂. And then there is driving on the left, which leaves every Dutch car permanently on the wrong side.
Malta is the only country on this site where the car question begins with a steering wheel. The island drives on the left, your car is left-hand drive, and that never changes — however neatly the exemption works out. This article first sets out the rules, and then the sum you must honestly put beside them.
The exemption: twice twenty-four months
Without the exemption an imported car pays the Maltese registration tax, calculated on value, CO₂ emissions and age — for an ordinary family car easily thousands of euros. The Transfer of Residence exemption (ToR) prevents that, under two hard conditions: the vehicle was in your name for at least 24 months without interruption and was used by you before the date of the move, and you lived outside Malta for at least 24 months without interruption. Whoever has had the car for less falls outside — taking over a lease just before departure doesn't count.
The clocks: the window, the thirty days and the ban on selling
The declaration may be made no earlier than two months before and no later than twelve months after the date on which you settle in Malta, with a filing deadline of thirty days for the file at Transport Malta (Vehicle Licensing Unit, Paola) — by registered post or in person. In the file: the registration certificate, your proof of insurance, proof of purchase, the ferry ticket as proof of entry and evidence of use in the Netherlands — maintenance history counts.
And the promise afterwards: the car may not be sold for twelve months after registration, otherwise the exempted tax becomes fully payable after all. Then follow the inspection, the Maltese number plate and the annual circulation licence. On the Dutch side, don't forget the RDW export — otherwise the road tax keeps running.
The journey: Pozzallo or Salerno
You reach Malta by car via Italy: drive to Pozzallo in Sicily (two days) and then a good hour and a half on the fast catamaran to Valletta, or the long ro-ro line from Salerno — a day and a night at sea, with cabins, and considerably cheaper for the vehicle. In high season book well ahead; the car decks are full then.
The honest story: driving on the left in a left-hand-drive car
Left-hand-drive cars are permitted in Malta. But the island drives on the left, the roads are narrow, and overtaking from the wrong side remains awkward — not for one week, but every week. On top of that the residual value is low: the Maltese second-hand market wants right-hand drive. So set out the sum honestly: the ferry costs plus the registration formalities with the exemption, against selling in the Netherlands (with a BPM refund on export) and buying a right-hand-drive car in Malta — often a Japanese import, and the supply is ample. For anyone who has had their car for less than two years, the exemption requirement decides it anyway.
And weigh one alternative seriously: since late 2022 public transport has been free for residents, and on 316 square kilometres "starting without a car for a while" is not a sacrifice but an experiment that costs nothing.
What this rests on
The facts in this article come from these official pages. Rules change — when in doubt the source is leading, not this article.
- servizz.gov.mt — the Transfer of Residence exemption and the conditions — servizz.gov.mt
- Virtu Ferries — the Pozzallo-Valletta line — virtuferries.com
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