Country rates
VAT in Malta
18% standard rate, with reduced rates of 7% and 5% for food, accommodation and other basics.
| Standard rate | 18% |
|---|---|
| Reduced rates | 7%, 5% |
| Currency | EUR |
Worked example
100.00 net plus 18% VAT comes to €118.00.
A €100.00 gross price splits into €84.75 net and €15.25 VAT.
Try the VAT calculatorWhat you should know about Malta VAT
The standard rate of 18% applies to most supplies. Reduced rates of 7% and 5% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Malta's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Malta tax authority before filing.