Malta VAT Calculator & Rate
Malta VAT calculator
VAT = 100.00 × 18% = 18.00; gross = 100.00 + 18.00 = 118.00
How much is VAT in Malta?
VAT Act art. 19: standard rate 18%. The Eighth Schedule sets reduced rates of 12%, 7% and 5%. The 0% entry corresponds to supplies the Act calls 'exempt with credit'.
Malta VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 18% standard | 18/118 ≈ 15.2542% | 18.00 / 118.00 | 180.00 / 1,180.00 | 15.25 / 84.75 | 152.54 / 847.46 |
| 12% | 12/112 ≈ 10.7143% | 12.00 / 112.00 | 120.00 / 1,120.00 | 10.71 / 89.29 | 107.14 / 892.86 |
| 7% | 7/107 ≈ 6.5421% | 7.00 / 107.00 | 70.00 / 1,070.00 | 6.54 / 93.46 | 65.42 / 934.58 |
| 5% | 5/105 ≈ 4.7619% | 5.00 / 105.00 | 50.00 / 1,050.00 | 4.76 / 95.24 | 47.62 / 952.38 |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.