Taxes explained
Malta fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Sales Tax Pct gasoline | 18% | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 18% | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.5494/L | 2016-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4724/L | 2016-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.5186/L | 2015-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4408/L | 2015-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.5094/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4224/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4894/L | 2013-04-09 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4024/L | 2013-04-09 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4694/L | 2012-12-11 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3824/L | 2012-12-11 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4894/L | 2012-11-28 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4024/L | 2012-11-28 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4694/L | 2010-10-26 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3824/L | 2010-10-26 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4384/L | 2008-11-03 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3524/L | 2008-11-03 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4044/L | 2008-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3324/L | 2008-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.1330/L | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.1054/L | 2004-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0000/L | 2013-04-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0000/L | 2013-04-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0000/L | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0000/L | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0000/L | 2008-09-22 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0000/L | 2008-09-22 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.