Malta Data


Current Rates (01 Jan 2017)

Description Rate Notes
Standard 18%
Reduced 1 5/7%
Special 0 0% Supplies of food products for human consumption, except for supplies of pre-cooked
dishes and certain highly processed products, such as ice-cream, chocolates,
manufactured beverages or beverages subject to excise duty, and pet foods
Supplies of seeds or other means of propagation of plants classified under the above
Supplies of live animals of a type generally used as, or yielding or producing, food for
human consumption
Supplies of water by a public authority other than water for enterprises, distilled or
mineral water;
Supplies of pharmaceuticals, medicines only where prescribed
Supplies of goods where the supply is connected with and essential to the provision
of care or medical or surgical equipment in hospitals or institutions officially
approved, or for the supply of welfare services in institutions falling within the
prescribed parameters.

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1995 5 15
01/01/1999 5 15
01/01/2004 5 18
01/01/2011 5 | 7 18

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 0 Some confectionery are at 5%
2 Water supplies Ex
3 Pharmaceutical products 0
4 Medical equipment for disabled persons 5
Children’s car seat 18
5 Transport of passengers (+see n° VI) 0 Transport of passengers by the Scheduled Public Bus Service. Other transport of passengers, e.g. a taxi service, is at 18%
6 Books 5
Books on other physical means of support 5
Newspapers 5
Periodicals 5
7 Admission to cultural services (shows, cinema, theatre) 5
18 Admission to cinema
Admission to amusement parks 18
8 Pay TV/ cable TV 18
TV licence Ex
9 Writers, composers, etc. 18
10 Social housing Ex
10a Renovation and repairing of private dwellings 18
10b Window cleaning and cleaning in private households 18
11 Agricultural inputs 18
12 Hotel accommodation 7
12a Restaurant and catering services 18
13 Admission to Sporting events 18
14 Use of Sporting facilities 7
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec Ex
16 Supplies by undertakers and cremation services 18
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 18
19 Minor repairing (including mending and alteration) of:
Bicycles 5
Shoes and leather goods 5
Clothing and household linen 5
20 Domestic care services (**) 5
21 Hairdressing 18