Malta VAT / Sales Tax

Detailed vat / sales tax rates and rules for Malta in 2026.

VAT / Sales TaxEUR

Malta applies a standard VAT rate of 18%, with reduced rates of 7% and 5%, plus zero-rating for essential food and medicines. Malta's 18% standard rate is the lowest in the EU after Luxembourg.

Standard Rate

18%

Registration Threshold

€35,000 in annual turnover (lower thresholds apply to certain activities)

Reduced Rates

7% — Hotel accommodation, licensed sporting events5% — Electricity, confectionery, printed matter, medical accessories, cultural events0% — Food and pharmaceuticals, exports, intra-EU supplies

How Malta VAT / Sales Tax compares

Malta’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.