Malta VAT rate 2026: 18% standard rate

By Remco from Avatcado

Malta's standard VAT rate is 18 percent, the second-lowest in the EU after Luxembourg. On top of the long-standing 7 percent hotel-accommodation rate, a newer 12 percent rate introduced in 2024 specifically targets Malta's tourism-heavy pleasure-boat charter sector, while a 0 percent rate covers genuine domestic essentials like basic food and prescription medicines.

Malta VAT rates

RateTypeApplies to
18%StandardDefault rate for goods and services not listed under a reduced or zero category.
12%ReducedShort-term hire and charter of pleasure boats up to 35 days, custody and management of securities, and certain healthcare services not otherwise exempt, introduced via Legal Notice 231 of 2023.
7%ReducedHotel and other eligible tourist accommodation, and admission to sporting facilities like gyms and fitness centres.
5%ReducedDomestic electricity supply, importation of works of art and antiques, certain confectionery and printed matter, and admission to museums and cultural venues.
0%ZeroBasic food for human consumption, prescription medicines and pharmaceuticals, and inter-island passenger transport.

Rates served live from the Avatcado API, last updated August 13, 2026.

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Businesses charging Malta VAT must hold an active Malta VAT registration. Check any Malta VAT number for free below.

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Get Malta VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/MT" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "MT",
    "country_name": "Malta",
    "currency": "EUR",
    "standard_rate": 18,
    "other_rates": [
      {
        "rate": 12,
        "type": "reduced"
      },
      {
        "rate": 7,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      },
      {
        "rate": 0,
        "type": "zero"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What is Malta's newest VAT rate for?

Malta's 12 percent rate, introduced by Legal Notice 231 of 2023 and effective 2024, targets the tourism-linked yacht charter sector, alongside custody and credit-guarantee services and certain healthcare services not otherwise exempt.

What is the VAT registration threshold in Malta?

Thresholds are tiered by activity: approximately EUR 35,000 for businesses mainly supplying goods, EUR 30,000 for low-value-added activities, and EUR 20,000 for other services, under the Article 11 small undertakings scheme.

How often do businesses file VAT returns in Malta?

Malta's tax authorities set VAT filing cadence around the same Article 11 small undertakings thresholds used for registration, generally requiring more frequent returns as a business's turnover grows.

How is VAT charged on digital services sold to consumers in Malta?

Digital services such as software subscriptions sold to Maltese consumers are taxed at Malta's 18 percent standard rate, since the reduced and zero rates are reserved for categories like tourism, healthcare, and basic food, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Malta?

Malta's reverse charge is the same Article 196 mechanic used across the EU: a Maltese business buying services from elsewhere in the bloc reports the VAT itself rather than being charged by the seller, using its own VAT number to identify itself as a registered business.

VAT number formats

See how Avatcado validates Malta numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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