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Generic Tax Name Excise duty - Mobile telephony
Tax name in the national language Dazju tas-Sisa fuq Telefonija Cellulari
Tax name in English Mobile telephony excise duty
Member State MT-Malta
Tax in force since 2005/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Excise Duty Act - Chapter 382.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope



Mobile telephony service providers.

Tax object and basis of assessment

Mobile telephony.

Deductions, Allowances, Credits, Exemptions

No excise duty shall be due on the following services:

(a) inbound roaming;

(b) interconnection revenues;

(c) donations of a pecuniary nature transferred from the donor to the donee via services offered by the mobile telephony operator;

(d) free airtime.

Rate(s) Structure

A rate of 4 percent on a number of charges levied by mobile operators for their services including subscriptions and top-up vouchers. The duty is calculated as a percentage of the charges paid by mobile telephony users to the operators and paid by the mobile telephony operators to the respective authorities.

Tax due date

On leasing a line or a top-up voucher.

Tax collector

Mobile telephony service providers.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214ag

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2.86 EUR 0.04
2011 2.09 EUR 0.03
2010 2.51 EUR 0.04
2009 2.49 EUR 0.04
2008 2.70 EUR 0.04
2007 2.57 EUR 0.04
2006 2.24 EUR 0.04
2005 1.98 EUR 0.04