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 paragraph 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 |