VAT rates — Malta
| Rate | Type |
|---|---|
| 18 % | standard |
| 12 % | reduced |
| 7 % | reduced |
| 5 % | reduced |
Which goods and services the reduced rates apply to is set by the country’s VAT law — see the source below.
Worked examples at 18 %
| Without VAT | VAT | With VAT |
|---|---|---|
| 100.00 EUR | 18.00 EUR | 118.00 EUR |
| 1,000.00 EUR | 180.00 EUR | 1,180.00 EUR |
| 84.75 EUR | 15.25 EUR | 100.00 EUR |
How to add VAT
Price without VAT × 1.18 = price with VAT. For example 100 EUR × 1.18 = 118.00 EUR.
How to remove VAT
Price with VAT ÷ 1.18 = price without VAT. The VAT inside a price = price with VAT × 18 ÷ 118. It is not the price minus 18 %.
Questions
- What is the VAT rate — Malta?
- The standard rate of VAT is 18 %, reduced rates 12 %, 7 %, 5 %. Rates as of 10/21/2026.
- How do I work out VAT from a price that includes it — Malta?
- Divide the price by 1.18 to get the price without VAT. The VAT is price × 18 ÷ 118.
- Where do the rates come from?
- From the European Commission’s Taxes in Europe Database or the national tax authority (link below), checked on 10/21/2026. Rates change — check with the tax authority before invoicing.
Source: ec.europa.eu · Formulas and rates checked: 10/21/2026