# VAT Calculator Malta 2026 — 18%, 12%, 7% and 5%

Source page: https://valem.run/calculators/malta/vat

Maltese VAT is 18% as standard under article 19(1) of the Value Added Tax Act, with 12%, 7% and 5% for the supplies listed in the Eighth Schedule, and you stay outside the system as a small enterprise while your turnover in a calendar year does not exceed the €35,000 Domestic threshold.

**Tax year:** 2026

## How it 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.

## Worked example

With Amount of 100, this model computes Vat Amount of 18.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this calendar year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Value Added Tax Act (CAP. 406) art. 19 and Eighth Schedule - consolidated to Act III of 2026 / L.N. 75 of 2026](https://legislation.mt/getpdf/69e87cc8becf2f2334f5323f) (checked 2026-10-09)
- [Value Added Tax Act (CAP. 406) Sixth Schedule item 5 - Domestic threshold, EUR 35,000](https://legislation.mt/getpdf/69e87cc8becf2f2334f5323f) (checked 2026-10-09)

## What this page claims

The Valem engine reproduces this model's formula through 8 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/malta/vat.json
- Compute by URL: https://valem.run/calculators/malta/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `malta/vat`)