vatnode

Malta VAT Rates

The standard rate in Malta is 18%, in force since 1 January 2004. Before that, Malta changed it once since 1995 โ€” every change below carries the date it took effect and the Commission record it came from.

Standard rate today

18%

Since 1 January 2004 โ€” 22 years

Previous rate

15%

Until 31 December 2003

First recorded rate

15%

From 1 January 1995

Malta VAT Rates in Force Today

Standard rate
18%
Reduced rates
5%, 7%
Super-reduced rate
None
Parking rate
12%
Local name
Taxxa tal-Valur Miลผjud (VAT)
Currency
EUR
VAT number format
MT + 8 digits
^MT\d{8}$
EU membership
EU member state

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.

Use this VAT rate in your application

Copy a package, CDN, or keyless HTTP example for MT.

import { getRate } from 'eu-vat-rates-data'

const rate = getRate('MT')
console.log(rate.standard, rate.reduced)

The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.

Standard Rate Changes in Malta

In force fromUntilStandard rate
1 January 2004Current18%
1 January 199531 December 200315%

More on Malta

Where This Data Comes From

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 โ€” a rate change is a new record, not an edit to an old one.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 8 September 2026.

Current EU rates last fetched from EC TEDB: 8 September 2026. This is the source-fetch date, not the date the rate last changed.

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 Commissionโ€™s own record has gaps โ€” 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.

The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.

VAT Rates and History by Member State