Malta VAT calculator 2026

Add VAT to a net amount or remove it from a gross amount. Malta applies a standard rate of 18%, plus reduced rates of 12%, 7% (tourist accommodation) and 5% (electricity, books, and more).

Net€100.00

VAT (18 %)€18.00

Gross€118.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 25 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add VAT to a net amount or remove it from a VAT-inclusive gross amount.
To add VAT: multiply the net by 1.18 (the 18% standard rate). To remove VAT: divide the gross by 1.18.
Select the Maltese rate: 18% standard, 12%, 7% (tourist accommodation) or 5%.

FAQ

What are Malta's VAT rates in 2026?

The standard rate is 18%. Reduced rates are 12% (certain services), 7% (licensed tourist accommodation) and 5% (electricity, books and periodicals, medical accessories, certain foods, cultural admissions and more). Confirm the correct rate with the VAT Department.

Which rate applies to my supply?

Most goods and services are standard-rated at 18%; the 12%, 7% and 5% rates apply only to categories listed in the Eighth Schedule of the VAT Act. Financial, health and education services are typically exempt.

When must a business register for VAT?

A business with annual turnover above EUR 35,000 must register under Article 10 and charge VAT. Below that, it may opt for the Article 11 small-undertaking exemption (no VAT charged, no input recovery). Confirm the current thresholds with the VAT Department.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 25 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

6 sources

Malta legislation.mt (BMIA 2026) — Single: 0% band up to EUR 12,000 (Act III of 2026, Art. 19)
Malta legislation.mt (Cap. 123) — Parent computation (2+ children): 0% band up to EUR 22,500 (Income Tax Act, Cap. 123)
Malta Tax and Customs Administration (MTCA) — Class 2 Social Security Contribution Rates 2026: Category SA EUR 36.18/week flat
Malta Tax and Customs Administration (MTCA) — Class 1 Social Security Contribution Rates 2026: Category B EUR 22.94/week (or 10% of wage) up to EUR 229.44/week
Malta legislation.mt — VAT standard rate 18% (Cap. 406 Art. 19)
EUR-Lex (hosting the Laws of Malta, Cap. 406) — Value Added Tax Act (Cap. 406), consolidated text via EUR-Lex national implementing measures -- Sixth Schedule, Part One, Table (Category A entry/exit thresholds)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Malta tax guides

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