Malta VAT calculator

How vat in Malta is calculated

Article 19(1) of Chapter 406 is the standard rate: *"The tax chargeable on every taxable supply, other than a supply referred to in sub-article (2), shall be at the rate of eighteen per cent of the taxable value of the supply."* Article 19(2) then sends everything else to the Eighth Schedule, and bounds it: those rates may be *"not being higher than eighteen per cent or lower than five per cent"*. So 5% is a floor the statute sets on itself, not a convention.

**Four rates, which is the joint-widest schedule on this site.** The Eighth Schedule puts licensed accommodation and the use of sporting facilities at 7%; custody and management of securities, management of credit and credit guarantees, short pleasure-boat hire and care of the human body by a professional regulated under the Health Care Professions Act at 12%; and electricity, printed matter, medical accessories, items for the exclusive use of the disabled, domestic care services, admission to museums and concerts, and minor repairing at 5%. The categories here name those schedule items rather than paraphrasing them, because for goods the band is decided by CN tariff code and no plain-English description is reliable.

**The registration figure is the Sixth Schedule’s "Domestic threshold" of €35,000**, which is Malta’s threshold under Article 284(1) of the VAT Directive. Two details that most summaries drop. It is measured over a **calendar year**, which the Schedule defines explicitly. And it is lost when **exceeded**, not when reached — item 1 admits a person whose turnover *"is not more than the Domestic threshold"*, and item 3 ends the exemption *"on the date the Domestic threshold is exceeded within a calendar year"*. At exactly €35,000 you are still a small enterprise. Older guidance quoting several thresholds by activity type describes the scheme as it was before the EU small-business reform.