Malta VAT 2026 — 18% Standard, 12%/7%/5%/0% Reduced

Malta applies an 18% standard VAT rate with reduced rates of 12%, 7% and 5%, plus a 0% zero rate on food, pharmaceuticals and passenger transport in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 VAT Rates at a Glance

Last verified: 20 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Malta applies reduced rates of 12%, 7% and 5%, plus 0% on essentials. Use the VAT calculator in Custom-rate mode to compute any amount at any rate, or check a Maltese VAT number format with the VAT validator.

What Each Reduced Rate Covers

0% Zero Rate

• Food for human consumption — bread, milk, meat, fruit, vegetables and other basic foods.
• Pharmaceutical goods — medicinal products.
• Passenger transport — bus and ferry services within Malta and Gozo.
• Supplies on board cruise liners.

5% Reduced Rate

• Electricity — domestic supply.
• Confectionery and similar items.
• Printed matter — books, newspapers, magazines and certain digital publications.
• Medical accessories — wheelchairs, hearing aids, glasses, prostheses.
• Cultural admissions — museums, art exhibitions, concerts and theatres.
• Domestic care services — home help and care for the young, elderly, sick or disabled.

7% Reduced Rate

• Licensed accommodation — hotels, holiday flats, guesthouses, holiday camps and camping sites.
• Use of sporting facilities — gyms and licensed sports facilities.

12% Parking Rate

• Financial services — custody and management of securities, management of credit and credit guarantees.

Restaurant and catering services are standard-rated at 18%.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate VAT automatically.

VAT Registration Threshold

• Mandatory registration: annual turnover exceeding €35,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Non-Maltese businesses: foreign businesses making taxable supplies in Malta must register for VAT regardless of turnover.

VAT Registration in Malta

1. Who must register: any business exceeding the €35,000 threshold, plus all non-Maltese businesses making taxable supplies in Malta.
2. Where: register with the CFR (Commissioner for Revenue). Applications can be submitted online.
3. What you receive: a VAT identification number (MT + 8 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

Maltese Invoice Requirements

1. Supplier details — full legal name, registered address, VAT identification number and registration number.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding VAT.
7. Rate and amount — applicable VAT rate (18%, 12%, 7%, 5% or 0%) per line, net subtotal per rate, total VAT amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Reverse Charge in Malta

• B2B services from Malta to an EU customer: invoice at €0 VAT with reverse charge reference.
• B2B services received from abroad: self-account Maltese VAT under the reverse charge.
• Specific supplies: gold, mobile phones, computers — the buyer self-accounts regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker.

OSS — Malta and the One Stop Shop

• B2C distance sales of goods above €10,000 per year — charge destination country's VAT and declare through OSS.
• Registration: register for OSS via the CFR. File one quarterly return covering all destination countries.
• Below €10,000: charge Maltese 18% VAT on all B2C cross-border sales.

Worked Examples

Worked Example — Adding 5% Reduced VAT

A Valletta bookshop sells books worth €400 net. The reduced 5% rate applies.

Gross = €400 × 1.05 = €420 · VAT = €20

Verify instantly with the VAT calculator — select Malta and set 5% in Custom-rate mode.

How to Use the Maltese VAT Calculator

1. Select Malta from the country dropdown — the standard 18% rate auto-fills.
2. Choose mode: Add VAT (net → gross), Remove VAT (gross → net), or Custom rate (use 0%, 5%, 7% or 12% for reduced and zero-rated items).
3. Enter the amount and click Calculate. Net, VAT and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Maltese CFR and EUR-Lex. Always confirm with your local tax advisor.