Malta: Sales Taxes: VAT, GST

Malta has established itself as one of the world's premier yachting jurisdictions, with over 1,000 superyachts registered under its flag. What makes Malta's combination of EU compliance, competitive VAT rates, and flexible registration pathways so attractive to yacht owners and operators seeking a strategic Mediterranean base?

The Malta government published Legal Notices 84 and 86 of 2026 on 1 April, which are designed to make enhancements to the Value Added Tax (VAT) and gaming tax frameworks under Maltese law. These changes, which respond directly to feedback received from the gaming industry following extensive consultation, will enter into force on 1 October.

The Strategic Plan for 2023-2025 That that we launched in April 2023 laid out on the way in which we deliver transformation. The objectives were very clear but at that time, the work needed seemed insurmountable.

Legal Notice 86 of 2026 was published today, introducing amendments to the Fifth Schedule to the Value Added Tax Act (Cap. 406). The amendments narrow the existing VAT exemption applicable to gambling...

With effect from 1 October 2026, Legal Notice 86 of 2026 introduces important amendments to Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act.

The Malta Tax and Customs Administration has issued updated guidelines clarifying VAT treatment and place-of-supply rules for electronically supplied services, taking effect from October 2026. These new rules refine the interpretation of digital services under Maltese VAT law and strengthen alignment with EU VAT principles, particularly the destination-based taxation model that affects how businesses charge VAT across different jurisdictions.

On 28 February, 2025, the Administrative Review Tribunal (the "Tribunal") delivered its decision in XXX v Kummissarju tat-Taxxa u Dwana (Rikors No. 5/2018 SG)...

While the post-Brexit landscape may appear limiting for UK business owners or investors seeking access to the EU market, this does not have to be the case. Malta, a full EU member state...

When the International Monetary Fund first raised the concept of a service aimed at large taxpayers, the officials at the Malta Tax and Customs Administration (MTCA) were taken aback.