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Value added tax (VAT) in Malta was first introduced in 1995, and has undergone various changes since then. When Malta became an EU member in 2004, VAT in Malta was harmonized with the EU’s Council Directive regarding VAT.
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VAT in Malta is applied to all goods and services imported by Maltese companies and it is collected by the Comptroller of Customs. Products and services made in Malta are also subject to VAT.
VAT in Malta
Taxable goods and services in Malta extend to the leasing or hiring of products or services, or attributing or rendering a right. In order to avoid double taxation, Malta has signed numerous double taxation treaties with over 70 different countries.
VAT Rates in Malta
In Malta, goods and services are generally taxable at a standard VAT rate of 18%.
However, certain goods and services have a reduced rate of 7% or 5% or 0%.
Supplies that are taxable at 7% are:
- Accommodation in a hotel or guest house
- Accommodation in any premises, where for the purpose of that accommodation, it is required that the premises be licensed in terms of the Malta Travel & Tourism Act.
Supplies that are taxable at 5% are:
- Supply of electricity
- Confectionery and other edible items
- Medical Accessories
- Printed Matters
- Certain Items for the exclusive use of the disabled
- Minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration)
- Domestic care services such as home help and care of the young, elderly, sick or disabled
- Admission to museums, art exhibitions, concerts and theatres.
Exempt vat items in malta
Food for human consumption
Scheduled bus service (tal-linja)
Domestic inter-island sea passenger transport
International passenger transport Exports
Intra-community supplies of goods.
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