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Malta VAT Rates 2026

Malta levies Value Added Tax as VAT (Taxxa fuq il-Valur Miżjud). The standard rate is 18%, applied to most goods and services. Reduced rates of 7% and 5% apply to hotel accommodation and tourist services.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/MT endpoint to get Malta data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/MT
# No authentication required for rate lookups

# Response:
# { "country_code": "MT", "tax_type": "vat",
#   "standard_rate": 18, "reduced_rates": [7, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Malta standard rate.

// 1. Validate the customer's Malta VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/MT/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Malta VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/MT').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [7, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Malta standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Malta VAT

Malta's 18% standard rate is tied with a handful of others as the EU's second-lowest, and the island zero-rates food and medicines outright. In 2024 it added an unusual fourth rate of 12% aimed squarely at its yacht-charter and private-healthcare niches. As a hub for iGaming and fintech licensing, Malta's VAT treatment of gambling and electronically supplied services is unusually well developed.

VAT in Malta is administered by the Malta Tax and Customs Administration. Malta VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Malta Tax and Customs Administration (accessed Jun 2026)

Rate history

• 2004Standard rate raised from 15% to 18% on EU accession
• 2024New 12% rate introduced for yacht charters, health care and securities custody

Frequently asked questions

VAT & GST rates in other EU countries