Malta VAT Registry — rate, source and change history

    Standard rate 18%, in force since 01 Jan 2004. Last verified against Commissioner for Tax and Customs on 01 Sept 2026.

    Standard rate
    18%
    Reduced rates
    5% · 7%
    Registration threshold
    €35,000 (goods) / €30,000 (services)
    Currency
    EUR

    Provenance

    Authority:Commissioner for Tax and Customs
    In force since: 01 Jan 2004
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    1. 01 Jan 2024

      New 12% reduced rate introduced for selected services.

    Cite this record

    Taxelyo VAT Registry 2026.09 — Malta standard VAT 18%
in force since 01 Jan 2004, verified 01 Sept 2026
source: Commissioner for Tax and Customs — https://cfr.gov.mt/en/vat/Pages/VAT.aspx

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