Malta VAT calculator 2026
Add VAT to a net amount or remove it from a gross amount. Malta applies a standard rate of 18%, plus reduced rates of 12%, 7% (tourist accommodation) and 5% (electricity, books, and more).
How this is calculated
- Choose whether to add VAT to a net amount or remove it from a VAT-inclusive gross amount.
- To add VAT: multiply the net by 1.18 (the 18% standard rate). To remove VAT: divide the gross by 1.18.
- Select the Maltese rate: 18% standard, 12%, 7% (tourist accommodation) or 5%.
FAQ
What are Malta's VAT rates in 2026?
The standard rate is 18%. Reduced rates are 12% (certain services), 7% (licensed tourist accommodation) and 5% (electricity, books and periodicals, medical accessories, certain foods, cultural admissions and more). Confirm the correct rate with the VAT Department.
Which rate applies to my supply?
Most goods and services are standard-rated at 18%; the 12%, 7% and 5% rates apply only to categories listed in the Eighth Schedule of the VAT Act. Financial, health and education services are typically exempt.
When must a business register for VAT?
A business with annual turnover above EUR 35,000 must register under Article 10 and charge VAT. Below that, it may opt for the Article 11 small-undertaking exemption (no VAT charged, no input recovery). Confirm the current thresholds with the VAT Department.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 18 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
3 sources
- Malta legislation.mt (BMIA 2026) — Single: 0% band up to EUR 12,000 (Act III of 2026, Art. 19)
- Malta legislation.mt (Cap. 318 Sixth Schedule) — Class 1 Category B flat EUR 21.35/week (18+, up to EUR 213.54/week)
- Malta legislation.mt — VAT standard rate 18% (Cap. 406 Art. 19)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Malta tax guides
- How Income Tax Works in Malta (2026): Tax Formula, 0% Band and Married Rates →
- National Insurance in Malta (2026): Class 1 NI, Weekly Categories and Employer Match →
- Self-Employed Taxes in Malta (2026): Class 2 NI, Income Tax and Registration →
- How VAT Works in Malta (2026): Standard 18%, Reduced Rates and the EUR 35,000 Threshold →