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Malta VAT Calculator 2026

Calculate Maltese VAT quickly and for free using the 2026 rates: 18% standard rate, 12% intermediate rate and the 7%, 5% and 0% reduced and zero rates. Add VAT to a net price or extract the VAT already contained in a gross total.

VAT calculation result

  • Gross amount (VAT inclusive)€118.00
  • VAT amount€18.00
  • Net amount (VAT exclusive)€100.00
  • Gross amount (VAT inclusive)€118.00
  • VAT rate applied18%

How is VAT calculated in Malta in 2026?

Value Added Tax (VAT) in Malta is an indirect tax on the consumption of goods and services, collected by VAT-registered businesses and paid over to the Malta Tax and Customs Administration (MTCA), formerly the Commissioner for Revenue (CFR). VAT is governed by the Value Added Tax Act (Chapter 406 of the Laws of Malta). For 2026 the standard rate is 18% and applies to most goods and services. An intermediate rate of 12% has applied since 1 January 2024 to specific supplies such as the custody and management of securities, the management of credit, the hire of pleasure boats for short periods, and certain services by regulated health-care professionals. A 7% reduced rate covers licensed tourist accommodation and admission to sports and fitness facilities, while a 5% reduced rate applies to domestic electricity, printed and digital books, medical accessories for the disabled, minor repairs and admission to cultural events. A 0% zero rate covers basic food, prescription medicines, intra-EU supplies, exports and international passenger transport. This calculator works in two directions. "Add VAT" starts from a net base: VAT = base × rate, and the total = base × (1 + rate). "Extract VAT" works backwards from a gross total that already includes VAT: net = total ÷ (1 + rate), and VAT = total − net. Worked example at the 18% standard rate on a net amount of €100: VAT = 100 × 0.18 = €18.00 and the gross total = 100 × 1.18 = €118.00. Reversing it, extracting VAT from a gross total of €118: net = 118 ÷ 1.18 = €100.00 and VAT = 118 − 100 = €18.00. As a cross-check at the 12% intermediate rate, extracting from a gross of €112 gives a net of 112 ÷ 1.12 = €100.00 and VAT of €12.00. Results are displayed rounded to two decimals while the internal calculation keeps full precision.

Official source: MTCA / CFR Malta · Data updated: 2026-06-02

Frequently asked questions

What is the standard VAT rate in Malta in 2026?

The standard VAT rate in Malta is 18% and applies to most goods and services that do not qualify for a reduced or zero rate. It is set out in the Value Added Tax Act (Chapter 406) and was unchanged by Budget 2026.

What is the 12% VAT rate for?

The 12% intermediate rate has applied since 1 January 2024. It covers the custody and management of securities, the management of credit and credit guarantees by a person other than the lender, the hire of pleasure boats for periods not exceeding five weeks in a 12-month window, and services by professionals regulated under the Health Care Professions Act, in each case excluding supplies that are VAT-exempt.

Which supplies qualify for the 7% and 5% reduced rates?

The 7% rate applies to licensed tourist or holiday accommodation and to admission to sports and fitness facilities. The 5% rate applies to domestic electricity, printed and digital books and periodicals, medical equipment and accessories for the disabled, minor repairs (such as bicycles, footwear and clothing) and admission to museums and cultural events.

How do I extract VAT from a price that already includes it?

Choose the "Extract VAT (gross → net)" direction. The calculator divides the gross total by (1 + rate) to find the net amount, then subtracts the net from the total to find the VAT. For example, from a gross of €118 at 18%, the net is 118 ÷ 1.18 = €100.00 and the VAT is €18.00.

How do I add VAT to a net amount?

Choose the "Add VAT (net → gross)" direction. The calculator multiplies the net base by the rate to find the VAT, then adds it to the base for the gross total. For example, on a net base of €100 at 18%, the VAT is €18.00 and the gross total is €118.00.

Who has to charge and pay VAT in Malta?

VAT is charged by taxable persons registered under Article 10 of the VAT Act and paid over to the MTCA through periodic VAT returns. Small enterprises below the €35,000 domestic threshold may register under Article 11 and do not charge VAT (but cannot recover input VAT). The final consumer ultimately bears the tax, included in the shelf price. For specific cases consult an accountant or the MTCA.

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