VAT in Malta

The Value Added Tax (VAT) in Malta is known as It-taxxa fuq il-valur mizjud in their local language.

What are the VAT rates in Malta?

The Maltese VAT rates are the following:

• Standard rate: 18%
• Reduced rates: 5%, 7% and 12%

Malta has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

VAT rates by goods and services in Malta

The standard VAT rate is 18%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The first reduced VAT rate is 7%. This reduced rate applies to tourist accommodation and the use of sports facilities.

In addition, there is a reduced VAT rate of 5%. This reduced rate applies to confectionery and similar food products, medical equipment and accessories, printed materials, electricity, equipment for disabled people, the import of artworks, collectors' items, and antiques, among others.

There is also a special reduced VAT rate 12% introduced in 2024. This applies to chartering activity under certaing conditions, and to a few other services. Learn more about this rate here.

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies, as well as food products - excluding catering services and certain pharmaceutical products.

Finally, some supplies are VAT exempt, such as health services, postal services, education, sports activities, lottery, broadcasting, and water.

To confirm the VAT rate applicable to your product or service in Malta, we recommend that you contact us. 

• Foodstuff
  0% and 5%
• Water supplies
  Exempt
• Pharmaceutical products
  0% and 5%
• Medical equipment for disabled persons
  5%
• Children´s car seats
  18%
• Passenger transport
  Exempt
• Books
  5%
• Books on other physical means of support
  5%
• Newspapers
  5%
• Periodicals
  5%
• Admission to cultural services (theatre, etc)
  5% (only applicable to admission to museums, art exhibitions, concerts and theatre)
• Admission to amusement parks
  18%
• Pay TV / cable
  18%
• TV licenses
  Exempt
• Writers / composers
  3%
• Hotel accommodation
  7%   
• Restaurant and catering services
  18%   
• Restaurants
  18%   
• Medical and dental care
  Exempt
• Repair of shoes and leather goods
  5%
• Repair of clothing and household linen
  5%
• Hairdressing
  18%