EU VAT rates › Malta
Malta VAT rates 2026
The standard VAT rate in Malta is 18%. Reduced rates: 12%, 7%, 5%.
| Standard rate | 18% |
|---|---|
| Reduced rates | 12%, 7%, 5% |
| VAT number prefix | MT (MT + 8 digits) |
| Last reviewed | 2026-10-12 |
Maltese VAT calculator
What is the VAT rate in Malta?
The standard VAT rate in Malta is 18%. Reduced rates of 12%, 7%, 5% apply to specific goods and services.
How do I add Maltese VAT to a price?
Multiply the net price by 1.18. For example, €100 net becomes €118.00 including 18% VAT.
How do I remove Maltese VAT from a price?
Divide the gross price by 1.18. For example, €100 including VAT is €84.75 net, of which €15.25 is VAT.
Do I charge Maltese VAT to a Maltese business?
If you sell from another EU country to a VAT-registered business in Malta, you normally invoice without VAT under the reverse charge, and the customer accounts for Maltese VAT. Check their MT VAT number in VIES first and keep the proof.
Check a Maltese VAT number
Before invoicing a Maltese business without VAT, confirm their number is valid in VIES.
VAT rates in other countries
20% Austria21% Belgium20% Bulgaria19% Cyprus21% Czech Republic19% Germany25% Denmark24% Estonia24% Greece21% Spain25.5% Finland20% France25% Croatia27% Hungary23% Ireland22% Italy21% Lithuania17% Luxembourg21% Latvia21% Netherlands23% Poland23% Portugal21% Romania25% Sweden22% Slovenia23% Slovakia20% Northern Ireland