Saving other exemptions:
| 3.5% | A reduced rate on part of the value of a dwelling house inherited, provided that the property was the sole, ordinary residence of the deceased and/or the heir. |
| 4% | An annual interest rate on duty remaining unpaid on deaths occurring on or after 01 January 2020. |
| 5% | The default rate on transmissions causa mortis occurring on or after 23 November 1999. |
| 7% | The default rate on transmissions causa mortis occurring between 25 November 1992 and 22 November 1999. |
| 8% | An annual interest rate on duty remaining unpaid on deaths occurring between 25 November 1992 and 31 December 2019. |
Ethan Brincat 