VAT rates in Malta
Malta applies a standard VAT rate of 18 %, reduced rates of 5 %, 7 % and 12 %. Verified 2026-10-24 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.
· Reviewed monthly: last read 2026-10-24, next review 2026-11-24
The rates Malta applies
Standard 18 %; reduced 5 %, 7 % and 12 %. Currency EUR. 12 % introduced 2024-01-01 for some hire, custody and healthcare services.
| Rate | Value | Applies since |
|---|---|---|
| Standard | 18 % | — |
| Reduced | 5 %, 7 %, 12 % | — |
| Super-reduced | none | — |
| Parking | none | — |
Rate by category, usual case
The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.
| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 18 % | standard | — |
| E-books and electronic publications | 5 % | reduced | — |
| Printed books | 5 % | reduced | — |
| Foodstuffs (usual case; some items differ) | 0 % | zero | — |
| Hotel and holiday accommodation | 7 % | reduced | — |
| Newspapers and periodicals | 5 % | reduced | — |
The same row by API
GET https://veriport.io/api/v1/vat/rates/MT returns this row as JSON with verifiedOn and its sources; no key for the first calls of the day.
curl "https://veriport.io/api/v1/vat/rates/MT"How this row was verified
Read on 2026-10-24 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.
Questions
- What is the VAT rate in Malta?
- The standard rate is 18 %; the reduced rates are 5 %, 7 % and 12 %. Verified 2026-10-24.
- Which VAT rate applies to digital services sold to consumers in Malta?
- 18 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.
- Which VAT rate applies to e-books in Malta?
- 5 % (reduced).
- Is this page official?
- No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.
All 27 rows as JSON, each with verifiedOn and sources; free tier without a card.
Get the rates by APISources
- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — European Commission, DG TAXUD, consulted 2026-10-24. Rates changed after the January 2025 edition (EE July 2025, RO August 2025) are taken from the national pages cited on the row and must be re-read monthly.
- Malta — CfR, VAT rates — Commissioner for Revenue, consulted 2026-10-24