Malta

The VAT small-business threshold in Malta is €35,000 of annual turnover. The standard VAT rate is 18%.

SME exemption for annual turnover up to €35,000; no sectoral thresholds. Exempt businesses file an annual simplified declaration instead of detailed periodic returns and may issue simplified invoices.

Since 1 January 2025, Malta also applies the EU cross-border small-business exemption: a business established in another member state can use Malta’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Malta?

The VAT small-business threshold in Malta is €35,000 of annual turnover.

What is the standard VAT rate in Malta?

18%. Reduced rates: 5%, 7%; parking 12%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Malta.