Maltese VAT Guide & Calculator
Calculate Maltese VAT with our simple tool. In Malta, VAT is officially known as Taxxa fuq il-Valur Miżjud, though it is commonly referred to by its English abbreviation. Our calculator helps you find gross and net prices for any of Malta's current VAT rates.
Current VAT Rates in Malta
Malta applies several VAT rates:
- Standard Rate (18%): This is the default rate for most goods and services.
- Reduced Rate (7%): This rate applies specifically to accommodation services in hotels and other licensed tourist premises.
- Super Reduced Rate (5%): The lowest rate applies to goods and services such as electricity, confectionery, medical accessories, and printed materials.
- Zero Rate (0%): The 0% rate is applied to essential items like foodstuffs for human consumption and pharmaceuticals.
History of VAT in Malta
Value Added Tax was first introduced in Malta in 1995 at a standard rate of 15%. The system was briefly replaced by a different customs and excise tax system between 1997 and 1998, but VAT was reintroduced in 1999 as part of the country's preparations to join the European Union. The standard rate was increased to its current 18% level upon Malta's accession to the EU in 2004.
| Period | Standard Rate | Reduced Rate(s) |
|---|---|---|
| From 01/01/2011 | 18% | 7% / 5% |
| From 01/01/2004 | 18% | 5% |
| From 01/01/1999 | 15% | 5% |
| From 01/01/1995 | 15% | 5% |