VAT Calculator
Add or remove Malta's 18% standard VAT (or the 12%/7%/5%/0% reduced rates) on any amount, and check the €35,000/€30,000 registration thresholds.
You're below the registration threshold and don't need to register yet.
€35,000/year for economic activities consisting principally of the supply of goods. For other economic activities (mainly services) the Article 11 'small undertaking' threshold is €30,000 entry / €24,000 exit (i.e. you may de-register once turnover drops back below €24,000). Non-established (foreign) businesses have NO threshold at all — the first taxable supply made in Malta triggers an immediate registration obligation. Separately, the EU-wide €10,000 distance-selling threshold (combined across all Member States) applies to cross-border B2C sales of goods and TBE/digital services since 1 July 2021, replacing the old per-country distance-selling thresholds.
Malta VAT Rates and Registration Thresholds (2026)
Malta applies a standard VAT rate of 18%, alongside three reduced rates — 12% (custody/securities management, credit guarantees, hire of pleasure boats, certain healthcare), 7% (hotel/holiday accommodation, admission to sporting facilities) and 5% (electricity, imported art/antiques, certain confectionery and medical accessories, certain printed matter) — plus a 0% zero rate for exports outside the EU and food for human consumption. Registration is required once turnover exceeds €35,000/year for businesses mainly supplying goods, or the Article 11 'small undertaking' band of €30,000 entry / €24,000 exit for businesses mainly supplying services; non-established foreign businesses have no threshold at all and must register from their first taxable Malta supply.
What this calculator covers
- Add or remove VAT at any of Malta's four rates: 18% standard, 12%, 7% and 5% reduced, and 0% zero-rated
- Check whether your turnover has crossed the €35,000 (goods) or €30,000/€24,000 (services) registration thresholds
- A note on the EU-wide €10,000 combined distance-selling threshold for cross-border B2C goods and digital services
