Malta VAT Rates

Standard rate

18%

Reduced rates

5%, 7%

Super-reduced rate

None

Parking rate

12%

Local name

Taxxa tal-Valur Miżjud (VAT)

Currency

EUR

Checking a Maltese VAT number rather than a rate? The number format, its regex and verified example numbers are on the Malta VAT number page.

Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.

• European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"

  Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.

Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Maltese filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.