Country tax profile · 2026
Malta VAT / sales tax
How Malta taxes VAT / sales
Malta charges a standard VAT/GST of 18% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Malta and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Malta's VAT / sales tax compares
Malta's VAT / sales tax of 18% is the 53rd highest of the 196 countries we track, against a global average of 14.1% and a Europe average of 18.4%.
Countries with a similar VAT / sales tax
Benin (18%) · Burkina Faso (18%) · Burundi (18%) · Chad (18%) · Gabon (18%) · Guinea (18%)
Who is a tax resident of Malta?
Ordinary residence assessed on the facts of one's regular life (no strict 183-day bright line, though ~183 days presence generally treated as resident); non-domiciled residents taxed on remittance basis.
Related Malta taxes
Moving to Malta?
Get matched with a vetted Malta tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Malta VAT / sales tax FAQ
What is the VAT / sales tax rate in Malta?
Malta charges a standard VAT/GST of 18% on most goods and services, with reduced rates on some essentials.