Malta VAT Calculator
How Much Is VAT in Malta?
The standard VAT rate in Malta is 18% in 2026. Other rates: 12% — Custody and management of securities, credit guarantees, hire of pleasure boats, certain healthcare services; 7% — Eligible accommodation in hotels and other licensed premises, admission to sporting facilities; 5% — Electricity, confectionery, medical accessories, printed matter and electronic publications, items for people with disabilities, imported works of art, antiques and collectors' items; 0% — Food for human consumption (not catering), pharmaceuticals, exports, intra-EU B2B supplies, international passenger transport. Locally the tax is called Taxxa fuq il-Valur Miżjud (VAT). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Malta VAT
To add 18% VAT to a net (tax-exclusive) price, multiply it by 1.18. To remove VAT from a gross (tax-inclusive) price, divide it by 1.18.
- Add VAT: EUR 100 net × 1.18 = EUR 118 gross (that is EUR 18 of VAT)
- Remove VAT: EUR 118 gross ÷ 1.18 = EUR 100 net (that is EUR 18 of VAT)
Use the Malta VAT calculator above for any amount, or compare Malta with every other country in our VAT rates by country table.
Malta VAT Rates Overview
Every VAT rate currently in force in Malta
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 18% | Most goods and services, including restaurant meals |
| Reduced rate | 12% | Custody and management of securities, credit guarantees, hire of pleasure boats, certain healthcare services |
| Reduced rate | 7% | Eligible accommodation in hotels and other licensed premises, admission to sporting facilities |
| Reduced rate | 5% | Electricity, confectionery, medical accessories, printed matter and electronic publications, items for people with disabilities, imported works of art, antiques and collectors' items |
| Zero rate (exempt with credit) | 0% | Food for human consumption (not catering), pharmaceuticals, exports, intra-EU B2B supplies, international passenger transport |
VAT History and Local Rules in Malta
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2025: EU SME scheme adopted; single EUR 35,000 exemption threshold replaced sector-specific limits
- 2004: Malta joined the EU and raised the standard rate from 15% to 18%
- 1999: VAT reintroduced at 15%
- 1996: VAT abolished and replaced by a customs and excise tax
- 1995: VAT first introduced in Malta
Is the VAT rate the same everywhere in Malta?
Yes. The same VAT rates apply across Malta, Gozo and Comino, and there are no regional rates or special VAT territories.
Good to know
Malta has the lowest standard VAT rate in the EU at 18%. Most food bought in shops, and medicines, are exempt with credit (effectively 0%), but restaurant meals are taxed at 18%.
Malta has several VAT registration types. Article 10 is full VAT registration, Article 11 is for small undertakings that are exempt and charge no VAT, and Article 12 is for businesses that only make intra-EU acquisitions or receive reverse-charge services. Since 2025, Articles 11A and 11B let small businesses use the EU cross-border SME scheme.
Hotel accommodation is taxed at 7%, well below the 18% standard rate, which supports the tourism industry.
Zero-Rated and Exempt Supplies in Malta
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Food for human consumption (excluding catering and restaurant meals)
- Pharmaceuticals and medicines
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- International passenger transport
- Certain financial services supplied outside the EU
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Most financial and insurance services
- Healthcare and welfare services
- Education
- Letting of immovable property (with exceptions)
- Sale of immovable property
- Lotteries and gaming
Malta VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Malta.
| Local name | Taxxa fuq il-Valur Miżjud (VAT) |
|---|---|
| VAT number format | MT + 8 digits (e.g. MT12345678) |
| Registration threshold | EUR 35,000 of annual domestic turnover; below it small undertakings may register under Article 11 (exempt, no VAT charged or recovered) |
| Non-resident businesses | Non-established businesses making taxable supplies in Malta must register under Article 10 from their first supply; no threshold |
| Filing frequency | Quarterly returns for Article 10 registrations; Article 11 small undertakings file an annual declaration |
| Filing and payment deadline | 15th day of the second month after the period ends; electronic filing and payment get about seven extra days |
| Tax authority | Malta Tax and Customs Administration (MTCA) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Malta Tax and Customs Administration (MTCA) before relying on them.
Cross-Border Sales and Refunds in Malta
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Maltese consumers charge 18% Maltese VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering in Malta.
Tourist VAT refunds: Yes. Non-EU travellers can reclaim VAT on goods bought in Malta and exported in their personal luggage within three months, using a validated tax-free form.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Malta
What is the current VAT rate in Malta?
The standard VAT rate in Malta is 18% in 2026. Other rates in force: 12% (reduced rate), 7% (reduced rate), 5% (reduced rate), 0% (zero rate (exempt with credit)). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Malta?
To add 18% VAT, multiply the net price by 1.18. To remove it from a VAT-inclusive price, divide by 1.18; the difference is the VAT. The calculator at the top of this page does both.
Is food subject to VAT in Malta?
Food for human consumption bought in shops is exempt with credit, effectively 0%. Restaurant meals and catering are taxed at the standard 18% rate, and confectionery is taxed at 5%.
What is the difference between Article 10 and Article 11 VAT registration in Malta?
Article 10 is full VAT registration: you charge VAT and recover input VAT. Article 11 is for small undertakings with domestic turnover up to EUR 35,000, which charge no VAT and cannot recover input VAT.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.