Malta VAT Rates 2026
Malta (Malta) levies Value Added Tax under the name VAT registration number. The standard rate is 18%, applied to most goods and services. Reduced rates of 7% and 5% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Reduced | 7% | Food, transport, cultural goods |
| Reduced | 5% | Food, transport, cultural goods |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/MT endpoint to get Malta rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/MT
# No authentication required for rate lookups
# Response:
# { "country_code": "MT", "standard_rate": 18,
# "reduced_rates": [7, 5], "currency": "EUR" }About Malta VAT
Malta is a popular jurisdiction for gaming, fintech, and iGaming companies. The mandatory VAT registration threshold is €35,000 for goods and €35,000 for services, one of the lowest in the EU.
The Malta VAT registration number is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Malta business customer, validate their VAT registration number first.