Import VAT rates in Malta

The exemption is limited to all activities of public radio and television bodies, excluding those of a commercial nature.

Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: (1) 0101.10.10.00; 0106.11.00.00; 0106.12.00.00; 0106.19.90.00; 0106.20.00.00; 0106.31.00.00; 0106.32.00.00; 0106.39.90.00; 0106.90.00.00 (2) 0206.10.10.00; 0206.29.10.00; 0206.80.10.00; 0206.90.10.00 (3) 0301.10.10.00; 0301.10.90.00

Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 2). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: (1) 1207.30.90; 1207.99.91.00; 1209.30.00.00; 1209.99.10; 1209.99.91.00; 1209.99.99.00; 1211.90.30 (2) 1301.10.00.00; 1302.11.00; 1302.14.00; 1302.19.05; 1302.19.30; 1302.19.91; 1302.19.98; 1302.20.10; 1302.20.90

Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 3). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: 1501.00.11.00; 1502.00.10.00; 1511.10.10.00; 1511.90.91.00; 1512.11.10.00; 1512.19.10.00; 1512.21.10.00; 1512.29.10.00; 1513.11.10.00; 1513.19.30.00; 1513.21.11.00; 1513.21.19.00; 1513.29.30.00

Food for human consumption, excluding food supplied for catering, is taxed at 0% (exempt with credit) (part 4). The above exemption does not apply to items classified under the following subheadings in the First Schedule of the Import Duties Act: (1) 1515.90.15.00;1515.90.15.90;1515.90.21.00; 1515.90.31.00;1515.90.40.00;1515.90.60.00; 1516.20.10.00; 1517.90.93; 1521.90.10.00 (2) 2006.00.10; 2009 (3) 2105.00; 2106.90.20.00; 2106.90.98.33; 2106.90.98.37; 2106.90.98.39 (4) 2307.00

Exemption is limited to the provision of medical care by persons in the exercise of any profession regulated by the Health Care Professions Act, the Psychology Profession Act, the Counselling Profession Act, the Psychotherapy Profession Act (or any Acts which may substitute them), the provision of care or medical/surgical treatment in a government hospital/institution approved by the Minister.

With effect from 01/01/2025 medical care provided by counsellors and psychotherapists are exempt (without credit). The same exemption has been extended to the supply of services by dental technicians in their professional capacity and to the supply of dental prostheses by dentists and dental technicians.

Supply of pharmaceutical products taxed at 0% (exempt with credit) from VAT. Pharmaceutical products refers to the goods specified in the Customs Tariff contained in the First Schedule to the Import Duties Act classified under the CN codes listed. The exemption does not apply to items falling under sub-headings 3001 and 3002 where these items are not used for therapeutic or prophylactic purposes

With effect from 01/01/2025 the supply of medical items essential to compensate and overcome cancer in humans (mastectomy undergarments, urinary incontinence management devices, vacuum constriction devices, scalp cooling systems, absorbent incontinence care products and supportive medical undergarments).

Exemption is only limited to welfare services supplied by government or by any institution or organisation recognised as a non-profit making institution or approved by the Minister for this purpose. No applicable CPA code.

The exemption refers to the supply of water services by a public authority.

The exemption applies to domestic public passenger transport on scheduled routes per regulation 68B, international air and sea passenger transport, scheduled inter-island sea transport by authorized carriers, regular sea passenger transport, and regular transport of students and workers to and from recognized educational establishments and workplaces.

Reduced rate only applicable to antiques as defined in the VAT Act.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate applies to the minor repairing of clothing and household linen (including mending and alteration).

This reduced rate does not extend to online performances and applies only to admission to museums, art exhibitions, concerts and theatres. No applicable CPA code.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Some confectionery & similar items are taxed at the reduced rate of 5%.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

(i) Not applicable to library loans, and " production of publications of non-profit-making organisations and services related to such production". (ii) This reduced rate has been extended to also include e-books.

This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 1): - raised toilet seats (3924 90 00); - pressure relief cushions (4014 90, 8714 20 00 and 9404 90); - padded/inflatable toilet seats (4016 95 00 and 4016 99 98); - pressure relief mattresses (6306 41 00, 6306 49 00, 9404 21 and 9404 29); - white sticks (6602 00 00); - walking sticks and ferrules (6603 90 00); - gutter frames (7325 10, 7325 99, 7326 19, 7326 90 and 7907 00);

This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 2): - hoists (8425 11 90 and 8425 19 91); - platform lift/swimming pool lifters (8428 10 91 and 8428 20 99); - chairlifts (8428 60 00); - bath tub lifters (8428 90 98); - lifts to get wheelchair into a car (8428 90 98); - braille typewriters (8469 12 00, 8469 20 00 and 8469 30 00);

This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 3): - amplifiers for communication devices for people with impaired hearing (8518 40 91 and 8518 40 99); - children special walkers, prone standers, wheelchairs (manual), special seats/buggies/wheelchairs (8713 10 00); - wheelchairs (electrical) (8713 90 00)

This reduced rate applies to the following items (and CN codes) for the exclusive use of the disabled (part 4): - car adaptation-handcontrols, swivel seats (9401 30 10 and 9401 30 90); - toilet frames/surrounds (9401 79 00); - special feeder chairs (9402 90 00); - mouthsticks (9608 39 90)

This reduced rate has been extended to also include e-newspapers.

This reduced rate has been extended to also include periodicals provided electronically.

- Medical accessories: This reduced rate does not apply to medical accessories falling under CN codes 3001 and 3002 where such items are used for therapeutic or prophylactic purposes; - For code 3307 90 00, the reduced rate applies solely to solutions for contact lenses. - In May 2020, the reduced rate has been extended to protective face masks and visors, excluding diving equipment.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate only limited to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate applies to the minor repairing of shoes and leather goods.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

Reduced rate only applicable to the importation of works of art, collector’s items and antiques as defined in the VAT Act.

The reduced rate is limited to accommodation required to be licensed in virtue of the Malta Travel and Tourism Services Act (or any Act substituted therefor).

Services consisting of the care of the human body required to be delivered by a person in the exercise of any profession regulated by the Health Care Professions Act (Cap.464), including services supplied in the course of a health studio business or similar business, but not including exempt supplies referred to in item 11 of Part Two of the Fifth Schedule.

Hiring of a pleasure boat to a person according to an agreement for any term or part of a term that, when added to the term of a previous hiring, of the same goods or of other goods of the same kind, to the said person during the previous twelve (12) months ending on the date of the beginning of the existing hiring, does not exceed five (5) weeks.