{"id":14508,"date":"2026-09-12T15:33:31","date_gmt":"2026-09-12T13:33:31","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=14508"},"modified":"2026-09-12T19:53:54","modified_gmt":"2026-09-12T17:53:54","slug":"vat-in-malta","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-malta\/","title":{"rendered":"VAT in Malta in 2026"},"content":{"rendered":"

In Malta, VAT is called taxxa fuq il-valur mi\u017cjud<\/em>, but the tax authority works in English and you will almost always see it as VAT<\/em>. The standard rate is 18 %<\/strong>, and below it there are three more rates: 12 %<\/strong>, 7 %<\/strong> and 5 %<\/strong>. They are set by the Eighth Schedule of the Maltese VAT law (Value Added Tax Act<\/em>, chapter 406); the standard rate is in article 19.<\/p>\n

What changes the numbers for a store is the lower bracket: food and medicines are taxed at 0 %<\/strong>. The law does not call it a zero rate, but exemption with credit<\/em>: you do not charge VAT and you still deduct the VAT you incur. The 12 % rate is recent, from 1 January 2024<\/strong>, and it does not apply to any product: it covers four services.<\/p>\n

\n\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
General (standard rate)<\/span><\/td>\n18 %<\/strong><\/td>\nEverything not listed in the Eighth Schedule or exempt: clothing, footwear, electronics, perfumes and cosmetics \u2014except oral hygiene products, which are taxed at 5 %\u2014, furniture and toys, as well as soft drinks, bottled water, ice cream not sold in family-size packaging, and food served on the premises<\/td>\n<\/tr>\n
Reduced (parking rate)<\/span><\/td>\n12 %<\/strong><\/td>\nCustody and management of securities; management of credits and guarantees by a person who did not grant the credit; rental of pleasure boats for five weeks or less; and body care services provided by professionals in the regulated professions under the Health Care Professions Act<\/em>, including those of a gym or similar centre. In force since 1 January 2024<\/td>\n<\/tr>\n
Reduced (reduced rate)<\/span><\/td>\n7 %<\/strong><\/td>\nAccommodation in Maltese licensed tourist establishments and use of sports facilities<\/td>\n<\/tr>\n
Reduced (reduced rate)<\/span><\/td>\n5 %<\/strong><\/td>\nElectricity; books, newspapers and audiobooks, including digital; medical accessories, including oral hygiene products (toothpaste, mouthwash, dental floss), contact lens solutions, and protective masks and visors; items for the exclusive use of persons with disabilities; chewing gum, most sweets, juices and family-size ice cream; tickets to museums, exhibitions, concerts and theatres; minor repairs of clothing, household linen, footwear, leather goods and bicycles; home help and care for children, the elderly and the sick; and the importation of works of art, collectors’ items and antiques<\/td>\n<\/tr>\n
Exempt with credit (exemption with credit)<\/span><\/td>\n0 %<\/strong><\/td>\nFood for human consumption that is not catering, medicines and pharmaceutical products, feminine hygiene products and some items for cancer patients. It works like 0 %: invoices without VAT and you still deduct input VAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 12 September 2026 against the Eighth Schedule of the Maltese VAT law, chapter 406, consolidated text as of 27-03-2026, in Legislation Malta, the official Maltese legislation portal (legislation.mt<\/a>).<\/em><\/p>\n

Food is 0 %, but chewing gum is 5 % and soft drinks are 18 %<\/h2>\n

Malta is one of the few EU countries that keeps food for human consumption at 0 %<\/strong>, and with it medicines<\/strong>. These are items 9 and 10 of Part One of the Fifth Schedule, the schedule for exemptions with credit. For you, it is a real zero: invoices without VAT and you still deduct input VAT.<\/p>\n

The detail is in where \u201cfood\u201d ends. Part Five of that same schedule defines it by customs tariff codes \u2014the combined nomenclature\u2014, chapter by chapter, and leaves things out. What falls outside does not stay VAT-free:<\/p>\n