Malta Value added tax (VAT)
Malta Value added tax (VAT) is 18 percent, in force since 1 Jan 2004. Last checked against the official source on 30 Jul 2026.
Maltese VAT under the Value Added Tax Act, Cap. 406: standard rate plus four reduced rates.
| Current value | 18 percent |
|---|---|
| In force from | 2004-01-01 |
| Official source | Value Added Tax Act, Cap. 406 (Eighth Schedule as amended by Legal Notice 231 of 2023) |
| Last verified | 2026-07-30 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Secondary-confirmed throughout: every Maltese government host refuses automated reads and legislation.mt serves a JavaScript viewer, so no rate was read from the statute; whether any 2025 or 2026 legal notice altered rates or scope is unverified. |
| Provenance | source fingerprint |
What this value means
Standard 18%, the EU's second lowest. Reduced rates: 12% (securities custody and management, third-party credit management, short-term pleasure-boat hire up to five weeks in a rolling twelve months, and regulated human-body care including health studios) added by Legal Notice 231 of 2023 with effect from 2024-01-01 - note it is a NARROW financial, health and yacht rate, not a hospitality rate; 7% (licensed accommodation, certain sporting facilities); 5% (electricity, printed publications, medical accessories, minor repairs, confectionery, admission to cultural events); and 0% or exempt-with-credit (food, pharmaceuticals, international transport, intra-EU and export supplies). Secondary-confirmed throughout: every Maltese government host refuses automated reads and legislation.mt serves a JavaScript viewer, so no rate was read from the statute; whether any 2025 or 2026 legal notice altered rates or scope is unverified.
Get it programmatically
curl https://euroref.dev/v1/mt/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/mt/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/mt/vatOther Malta series: Policy interest rate · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation, HICP) · Personal income tax brackets · Statutory social-insurance contributions · Corporate income tax · Withholding tax rates · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (Civil Code art. 1139)
The same figure elsewhere: Netherlands · Norway · Poland · Portugal · Romania · all 34