Malta
VAT Basics
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 .
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.
