Malta: Personal Taxation
Value Added Tax
VAT was reintroduced into Malta from 1st January 1999 as required by the EU accession process. The current rate is 18%, with a reduced rate of 7% applicable to tourist accommodation or the letting of sites for artistic or cultural activities and 5% for certain supplies, including electricity, confectionery, medical accessories and printed matter. Certain foods, medicines and some other items have a 0% VAT rate.