EU/UK VAT · MT · EU member · Euro area

Malta VAT

Malta VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

By ·EU Commission VAT source →

Standard rate
18%
Reduced rate
7% / 5%
Number format
MT + 8 digits
Validation
VIES

How Malta's 18% rate compares

Malta's 18% standard VAT rate is solidly below the median of 21%. It also applies a reduced rate of 7% on accommodation, sports services, and a second reduced rate of 5% on books, pharmaceuticals, electricity, art. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2011-01-01. The current rate has been in effect since 2004-01-01, unchanged for several years.

By standard-rate proximity, Malta is a few points from Cyprus, the nearest jurisdiction we track by rate. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.

All VAT rates

Standard rate

18%

Most goods and services

In effect since 2004-01-01

Reduced rate

7%

Accommodation, sports services

In effect since 2011-01-01

Reduced rate

5%

Books, pharmaceuticals, electricity, art

In effect since 2008-01-01

VAT number format

Prefix
MT
Format
MT + 8 digits
Example
MT12345678
Validation service
VIES (European Commission)

Validate a Malta VAT number

Tax authority

Commissioner for Revenue

Official guidance: https://cfr.gov.mt/

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026

Countries with similar standard rates

Cyprus 19%
Germany 19%
Romania 19%
Luxembourg 17%

Related references

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

Compiled from official public sources by the publisher.

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.