Malta VAT Calculator 2026 – Add or Remove VAT (18%, 12%, 7%, 5%)
Free Malta VAT calculator: add or remove VAT at 18%, 12%, 7%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Malta
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 18% | Most goods and services |
| Parking rate | 12% | Custody of securities, credit management, short pleasure-boat hire, regulated body-care services |
| Reduced rate | 7% | Licensed tourist accommodation and use of sporting facilities |
| Reduced rate | 5% | Electricity, confectionery, medical accessories, printed and e-books, disability aids, minor repairs, domestic care, museums and concerts |
| Zero rate | 0% | Food for human consumption (not catering), pharmaceuticals, scheduled public passenger transport, feminine sanitary products |
Registration threshold
Small-enterprise exemption (Article 11) for Malta-established persons with prior- and current-year domestic turnover up to EUR 35,000; cross-border scheme up to EUR 100,000 EU turnover
Returns and payment
Quarterly VAT returns (3-month tax periods) for Article 10 registered persons, due by the 15th of the second month after the period ends
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoice allowed up to EUR 100 including VAT, and for Article 11 small enterprises
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
No domestic B2B e-invoicing mandate found as of Sept 2026; paper or electronic invoices by agreement
Recent changes
Single domestic small-enterprise threshold of EUR 35,000 and EU cross-border SME scheme (Sixth Schedule) under the 2025 SME reform; no change to the 18/12/7/5/0 rates found
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Malta?
The standard VAT rate in Malta is 18%. Other rates of 12%, 7% and 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.18 (1 plus the 18% standard rate). For example, €100.00 × 1.18 = €118.00, of which €18.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.18. For example, €118.00 ÷ 1.18 = €100.00 net, so the VAT included is €18.00. Taking 18% of the gross price would overstate the tax.
When does a business have to register for VAT in Malta?
Small-enterprise exemption (Article 11) for Malta-established persons with prior- and current-year domestic turnover up to EUR 35,000; cross-border scheme up to EUR 100,000 EU turnover
How often are VAT returns filed in Malta?
Quarterly VAT returns (3-month tax periods) for Article 10 registered persons, due by the 15th of the second month after the period ends
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Commissioner for Revenue (CFR), VAT Department and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Value Added Tax Act, Cap. 406 (consolidated, incl. Act III of 2026 and L.N. 75 of 2026) - Eighth Schedule (rates), Fifth Schedule (exempt with credit), Sixth Schedule (small enterprises), Twelfth Schedule (invoices), art. 17 (tax period) — Legislation Malta (Government of Malta)
- VAT rules and rates (table last checked 13/07/2026) — European Commission - Your Europe
- Malta SME rules (national annual threshold EUR 35,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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