Malta VAT Calculator
Calculate Maltese VAT: add or remove 18%, 7% or 5% VAT instantly.
VAT in Malta — Complete Guide
Value Added Tax (VAT) in Malta is administered by the Commissioner for Revenue under the VAT Act (Cap. 406). The standard rate is 18% — the lowest standard VAT rate in the EU alongside Luxembourg (17%). Malta joined the EU in 2004 and aligned its VAT legislation with the EU VAT Directive at that time.
This free VAT calculator covers all Maltese VAT rates: the standard 18%, the reduced 7% rate for hotel accommodation, and the 5% rate for medical equipment, printed matter and electronic publications.
How to Use This Malta VAT Calculator
- Choose Add VAT (net → gross) or Remove VAT (gross → net).
- Enter the amount in euros (€).
- Select the VAT rate: 18%, 7% or 5%.
- Click Calculate to see the net amount, VAT amount and gross amount.
- Click Copy to copy any figure to your clipboard.
Worked Examples
VAT +
Adding 18% VAT: €100.00 (net) × 1.18 = €118.00 (gross). VAT = €18.00.
VAT −
Removing 18% VAT: €118.00 (gross) ÷ 1.18 = €100.00 (net). VAT = €18.00.
Malta VAT Rate History
| Date | Rate | Note |
|---|---|---|
| Jan 1999 | 15% | VAT introduced in Malta |
| Jan 2004 | 18% | Rate raised on EU accession — current standard rate |
VAT Registration Threshold in Malta (2025)
In Malta, VAT registration is compulsory when annual taxable turnover exceeds €35,000 for supplies of goods and €30,000 for supplies of services. A lower threshold of €14,000 applies to economic activities involving exempt-with-credit supplies.
Businesses below these thresholds may register voluntarily. Registration is done through the Commissioner for Revenue's online portal. Once registered, a Maltese VAT number beginning with "MT" is issued.
Filing VAT Returns in Malta
VAT-registered persons in Malta file quarterly VAT returns (VAT return form) with the Commissioner for Revenue within 45 days of the end of each quarter. Payment is due at the same time. Returns are submitted electronically via the CFR's online portal.
Annual returns are also required. Businesses making intra-EU supplies must submit EC Sales Lists (recapitulative statements). Malta's VAT system fully integrates with the EU's OSS (One Stop Shop) scheme for cross-border digital services.
Frequently Asked Questions — Malta VAT
- What is the VAT rate in Malta?
- The standard VAT rate in Malta is 18%, one of the lowest in the EU. The 7% reduced rate applies to hotel and holiday accommodation. The 5% rate applies to medical and dental equipment, printed books and brochures, and electronic publications (e-books). A zero rate (0%) applies to exports and certain food items.
- How do I add 18% VAT to a price in Malta?
- Multiply the net (ex-VAT) price by 1.18. For example: €250 × 1.18 = €295 gross. The VAT amount is €45.
- How do I remove VAT from a price in Malta?
- Divide the gross (VAT-inclusive) price by 1.18. For example: €295 ÷ 1.18 = €250 net. The VAT amount is €45.
- Is Malta a good jurisdiction for VAT purposes?
- Malta is attractive for businesses due to its relatively low standard VAT rate of 18% (versus 21–27% in many other EU states), its English-language legal and business environment, and its EU membership providing access to the single market. Malta also participates in the EU's OSS scheme for digital service providers.
- What VAT exemptions apply in Malta?
- Exempt supplies in Malta include: financial and insurance services, medical and dental services, educational services, letting of immovable property (with exceptions), and postal services. Exempt supplies do not attract VAT but also do not carry a right to input tax deduction.