Malta has extended the reduced stamp duty rate from 5% to 1.5% on the first EUR 400,000 of property value in the case of property purchases, and from 8% to 5% on the first EUR 400,000 of property value in the case of property sales for promises of sale (or promises of transfer - added) that are registered until 31 July 2021 (extended from 31 March 2021). Where a promise of sale or promise of transfer is entered into by 31 July 2021, the schemes apply provided that the final transfer is made b…