Buying a property FAQ
http://www.britishexpat.com/expatforum/malta/viewtopic.php?t=9277
from that
"* In the case where the property being purchased is to be the main residence and no other property results to be under the name of the vendor in question, then the first €116,468.67 are subject to a discounted rate of 3.5%. The remaining balance will be subject to the normal rate of 5%. This concession is applicable only to EU citizens. "
Plenty of people keep a house in their country of origin. What I'm not sure about is whether " no other property results to be under the name of the vendor in question," refers to Malta, EU or worldwide