VAT Rates

The supply of goods and services taking place in Malta are by default taxable at a standard VAT rate of 18%. However, Maltese VAT law provides for a zero rate (0% or exemption with credit) and various reduced rates on the supply of a list of specifically defined goods and services. The reduced rates applicable in Malta are 12%, 7%, 5% or 0%. For the avoidance of doubt, unless a reduced rate or exemption specifically applies, the standard rate of 18% is applicable on any taxable supply within the scope of VAT taking place in Malta.

For more information in this regard, please click here.

Given that the application of a reduced or zero rate to a particular good may depend on the tariff classification of that good, an online tariff browser is available which allows users to query a CN code to obtain information on all applicable import duties, excise duties, and VAT for a given good. This tool can be accessed by clicking here. For step-by-step guidance on how to use the tariff browser tool, please click here.