EU member state
Malta VAT
Malta’s standard rate is 18%, with reduced rates of 7% and 5% and a 12% parking rate. Tourism, accommodation, and some medical supplies sit on the reduced bands. The island is a full EU VAT territory. Non-resident businesses selling digital services to Maltese consumers generally charge 18% through the One Stop Shop rather than registering locally.
Reduced
5%
Books, newspapers, and some medical items. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Reduced
7%
Accommodation and some licensed premises. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Parking
12%
Parking rate for a short list of supplies.
Standard
18%
Most goods and services.
Net to gross
Malta pageNet
€100.00
VAT
€18.00
Gross
€118.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2016 – now5% Reduced. Books, newspapers, and some medical items. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now7% Reduced. Accommodation and some licensed premises. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now12% Parking. Parking rate for a short list of supplies.
- 1 Jan 2016 – now18% Standard. Most goods and services.