# Malta: import VAT and de minimis

> 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).

Source: https://border.bot/countries/malta
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [Malta](https://border.bot/countries/malta)

## 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](https://border.bot/countries/european-union)
- Last updated: 11 October 2026

## 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.

Machine-readable: https://border.bot/countries/malta.json