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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.

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" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Malta standard rate.

// 1. Validate the customer's Malta VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/MT/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Malta VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/MT').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [7, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Malta standard rate
  applyRate(rates.standard_rate, 'standard');
}

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.

VAT rates in other EU countries