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Regulations / Malta

Alcohol regulations in Malta

How to import or export liquor and spirits to Malta, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched August 2026.

Research guide, not legal advice. Compiled in August 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Legal
Legal drinking age
17
Legal purchase age
17

Licence to make spirits (distillery and bottling)

Licences needed
Authorised Tax Warehouse Keeper authorisation, Authorised Tax Warehouse registration (per premises), and Food Business Operator registration.
Authority
Malta Tax and Customs Administration (Customs Operations - Excise / Alcohol Products Unit) and Environmental Health Directorate.
Documents
Written application to Customs, site/vessel specifications for approval, financial guarantee covering production/holding and compulsory guarantee for movement, and Food Business registration.
Fees
not confirmed
Time to obtain
not confirmed

Import licence and registration

Who can import
Registered economic operators established in Malta or another EU Member State.
Licences or registrations
EORI number (for non-EU imports), Excise registration with MTCA (as an Authorised Tax Warehouse Keeper, Registered Consignee, Certified Consignee, or Registered Merchant under the Excise Duty Act Cap. 382), and registration as a food importer with the Environmental Health Directorate.
Authority
Malta Tax and Customs Administration (MTCA) and Environmental Health Directorate.
Documents
Customs declaration (SAD) for third-country imports or electronic administrative document (e-AD / e-SAD via EMCS) for intra-EU movements, commercial invoice, packing list, and financial guarantee for excise duty.
Fees
not confirmed
Time to obtain
not confirmed

Product and label registration

Required
no
Process
No prior brand or label approval (such as US COLA) is required for standard distilled spirits prior to market placement, though labels must comply with EU and national food information rules and operators must declare stock volumes to Customs to obtain mandatory excise stamps.
Authority
Malta Competition and Consumer Affairs Authority (MCCAA) and Environmental Health Directorate (market surveillance).
Documents and samples
not confirmed
Fees
not confirmed
Renewal
not confirmed
Time to obtain
not confirmed

Import rules

There is no state monopoly on alcohol imports. All containers of 50 centilitres (500 ml) or more containing ethyl alcohol or alcoholic beverages of 10% ABV or higher must have an official Malta fiscal 'excise stamp' affixed across the bottle cap/closure so that it tears upon opening. Under Budget Measures effective 1 April 2026, registered consignees, certified consignees, and registered merchants must purchase excise stamps within 5 working days from the date of entry into Malta and affix them within 5 working days from the date of purchase (or prior to removal from an authorised tax warehouse). Stamps may also be sent abroad to be affixed prior to import.

Import duty on spirits (HS 2208)

0% for intra-EU movements. Imports from non-EU countries are subject to the EU Common Customs Tariff for HS 2208, which is 0% (duty-free) on most distilled spirits (such as whisky, vodka, gin, and liqueurs), while certain categories like rum and undenatured ethyl alcohol carry specific duties per % vol/hl and per hl unless covered by a Free Trade Agreement.

Excise and taxes

Standard VAT rate is 18%. Under the Excise Duty Act (Cap. 382, Fifth Schedule), standard ethyl alcohol and distilled spirits are subject to excise duty of €136.00 per hectolitre of pure alcohol (equivalent to €0.136 per % vol. per litre, or approximately €3.81 for a 700ml bottle at 40% ABV). Effective 1 April 2026, spirit-based flavoured beverages (1.2% to 7% ABV, e.g., alcopops/RTDs) were reduced from €0.42 to the standard ethyl alcohol rate of €0.136 per % vol. per litre.

Retail and distribution

No state monopoly exists. Off-trade retail sales are conducted by private supermarkets, grocers, and bottle shops operating under the Trading Licences Regulations (S.L. 441.07). On-trade sales (bars, restaurants, clubs, kiosks) require a catering establishment licence from the Malta Tourism Authority (MTA) under the Malta Travel and Tourism Services Act (Cap. 409). Street hawkers and market hawkers are strictly prohibited from selling or serving alcoholic beverages at all times.

Online sale and delivery

Allowed, subject to age verification (17+), excise duty compliance, and affixation of mandatory Malta excise stamps prior to release for consumption.

Labelling

Conforms to Regulation (EU) No 1169/2011 and national rules enforced by MCCAA and the Environmental Health Directorate. Mandatory particulars include product legal name, net quantity in metric units, actual alcoholic strength by volume (% vol) for beverages over 1.2% ABV, name and EU address of the food business operator or importer, lot number (preceded by 'L'), and allergen declarations (e.g., 'Contains sulphites' if >10 mg/L). Beverages over 10% ABV are exempt from a date of minimum durability. Mandatory information and allergen warnings must appear in Maltese, English, or Italian. Containers of 50cl or more with >=10% ABV must carry the physical Malta excise stamp.

Advertising

Allowed with restrictions under the Broadcasting Act (Cap. 350) and Subsidiary Legislation 350.24 ('Requirements as to Advertisements, Methods of Advertising, and Directions Applicable to Alcoholic Drink Advertising, Sponsorship, and Teleshopping'). Alcohol advertisements must not be aimed specifically at minors, depict minors consuming alcohol, link alcohol to driving or enhanced physical/social/sexual performance, or claim therapeutic qualities, and cannot encourage immoderate consumption.

Legal definitions of spirits

Governed directly by EU Spirit Drinks Regulation (EU) 2019/787: Whisky/Whiskey (min. 40% ABV, matured at least 3 years in wooden casks <=700L), Rum (min. 37.5% ABV, produced exclusively from cane molasses/syrup/juice), Gin / Distilled Gin / London Gin (min. 37.5% ABV, flavoured with juniper berries), Vodka (min. 37.5% ABV, from ethyl alcohol of agricultural origin), Brandy/Weinbrand (min. 36% ABV, from wine spirit), and Ethyl alcohol of agricultural origin / neutral spirit (min. 96.0% ABV).

Dry or restricted areas

Street and market hawking of alcohol is prohibited nationwide, and local bylaws restrict open-container street drinking in certain entertainment zones, though there are no dry municipalities.

Recent changes

  • Effective 1 April 2026 (Budget Measures Act / Bill No. 155 of October 2025), excise duty on spirit-based flavoured beverages (over 1.2% to 7% ABV, such as RTDs and alcopops) was significantly reduced from €0.42 to €0.136 per % vol. per litre, aligning them with the standard ethyl alcohol rate.
  • Effective 1 April 2026, amendments to the Excise Duty Act standardised the term 'excise stamp' across all legislation and established strict 5-working-day deadlines for importers/consignees to purchase excise stamps after entry into Malta and a further 5 working days to affix them.
  • Effective 1 April 2026, alcohol tax warehouse keepers and brewers are subject to updated monthly duty statement reporting (due within 15 days of month-end, with payment due within 15 days of submission).
  • In June–September 2025, the Government of Malta launched a National Alcohol Policy for public consultation, proposing restrictions on 'happy hour' promotions, mandatory age-limit signage, and debating proposals from health agencies (Sedqa and OASI) to raise the legal drinking age from 17 to 18 or 21.

Opportunities for exporters

Malta's large tourism and hospitality sector creates strong demand for imported spirits, and because English is an official language accepted on food labels, exporters do not need costly Maltese-specific label translations. Furthermore, the April 2026 reduction of excise duty on spirit-based RTDs (1.2% to 7% ABV) from €0.42 to €0.136 per % vol. per litre makes the market substantially more attractive for premixed spirit exporters.

Regulators

Sources

  1. Malta Tax and Customs Administration - Excise Duty Act Budget Measures (Bill No 155 / 2026 Changes)
  2. Legislation Malta - Excise Duty Act (Cap. 382)
  3. Legislation Malta - Trading Licences Regulations (S.L. 441.07)
  4. US TTB - Malta International Import & Labeling Requirements (Nov 2025)
  5. Times of Malta - National Alcohol Policy and Legal Drinking Age Consultation (Sept 2025)
  6. Environmental Health Directorate Malta - Labelling of Food Products

Selling into Malta or buying from it?