What are the VAT rates in Malta?

The VAT rates in Malta are:

  • 18% on the taxable value of every taxable supply of goods, services or importation.
  • 7% on accommodation supplies in premises licensed under the H.C.E.B. Act.
  • 5% on various printed matter.
  • 5% on the supply of electricity
  • 5% on various confectionery items.
  • 5% on various medical accessories.
  • 5 % on various items for the exclusive use of the disabled.
  • 5% on works of arts, collectors’ items and antiques.
  • 5 % on minor repairing of bicycles, shoes and leather goods, clothing and household linen (including mending and alteration)
  • 5% on domestic care services such as home help and care for the young, elderly, sick or disabled.

There are also certain products which are exempt and on which no VAT is charged.