Regular VAT rate in Malta is 18%. This is taxable on supply of goods, services and importation. There are few exemptions (lower VAT rates) from the general rule. In fact, VAT on accommodation supplies is 7%, while a 5% VAT is taxable on printed matter, supply of electricity, various confectionery items, medical accessories, various items for the exclusive use of the disabled, and more. There are also instances when no VAT is charged as items will be VAT exempt.