Malta Sales Tax VAT

Home / Malta Sales Tax VAT

In Malta, goods and services are generally taxable at a standard VAT rate of 18%. However, certain goods and services have a reduced rate of 7% or 5% or 0%. Supplies that are taxable at 7% are: Accommodation in a hotel or guest house.

Value added tax (VAT) in Malta was first introduced in 1995, and has undergone various changes since then. When Malta became an EU member in 2004, VAT in Malta was harmonized with the EU’s Council Directive regarding VAT.

VAT in Malta is applied to all goods and services imported by Maltese companies and it is collected by the Comptroller of Customs. Products and services made in Malta are also subject to VAT. Taxable goods and services in Malta extend to the leasing or hiring of products or services, or attributing or rendering a right. In order to avoid double taxation, Malta has signed numerous double taxation treaties with over 70 different countries.

18% Standard rate

7% Reduced rate hotel accommodation; use of sporting facilities.

5% Reduced rate medical equipment for disabled persons; books (except for e-books); newspapers and periodicals; admission to some cultural events; minor repairs of shoes and leather goods, bicycles, clothing, and household linens; domestic care services; supply of electricity.

0% Reduced rate some supplies of food for human consumption (excluding some processed and pre-cooked foods); prescribed medicines; gold ingots and bars; seeds for food production; live animals.

If you wish to apply for Sales Tax in Malta, please register in the form below the reasons for needing sales tax VAT in Malta or send us an email.