Key facts
- Currency
- Euro (EUR)
- Import VAT/GST
- VAT 18%
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- European Union
- Last updated
- 11 October 2026
Summary
Malta charges VAT on imports at a standard rate of 18%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Malta worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Malta applies the European Union customs tariff because it is in a customs union with the European Union. Malta uses the euro (EUR).
Currency and customs tariff
Malta uses the euro (EUR).
Malta applies the European Union customs tariff because it is in a customs union with the European Union.
Import VAT and other taxes in Malta
Malta charges VAT on imports at a standard rate of 18%.
De minimis in Malta
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Malta worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
The newest release on this page, the import taxes for Malta, went live on border.bot on 11 October 2026.
Frequently asked questions
What currency does Malta use for customs?
Malta uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the VAT rate on imports into Malta?
Malta charges VAT on imports at a standard rate of 18%.
What is the de minimis threshold in Malta?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in Malta worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Does the €3 flat duty on low-value consignments apply in Malta?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in Malta worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. These rules are set by the European Union.
Which customs tariff does Malta use?
Malta applies the European Union customs tariff because it is in a customs union with the European Union.
Sources and updates
The import taxes for Malta come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.