Investment Tax Credits & Micro-Invest
Malta offers a range of investment incentives designed to encourage business growth, innovation, digital transformation, sustainability and job creation. These incentives, administered primarily by Malta Enterprise, provide valuable financial support to businesses investing in qualifying projects.
Our specialists assist businesses in identifying the most appropriate incentives, preparing applications and ensuring compliance with all regulatory requirements.
Investment Tax Credits
Investment Tax Credits are available to eligible enterprises undertaking qualifying investment projects in Malta. The incentives are intended to encourage capital investment, innovation and sustainable economic growth across a wide range of sectors.
Qualifying activities may include:
- Manufacturing
- Information and Communication Technology (ICT)
- Research, Development and Innovation (R&D&I)
- Digital technologies
- Biotechnology and Life Sciences
- Pharmaceuticals
- Aviation and Maritime Services
- Logistics and Distribution
- Healthcare Services
- Education and Training
- Hospitality and Tourism
- Film and Audiovisual Production
- Environmental and Circular Economy Projects
- Knowledge-Intensive Business Services
- Other sectors approved by Malta Enterprise
Depending on the applicable incentive programme, eligible businesses may benefit from:
- Investment tax credits
- Cash grants
- Employment support
- Training assistance
- Research and innovation incentives
- Environmental and energy-efficiency grants
The level of assistance generally depends on factors such as:
- The size of the enterprise (micro, small, medium or large)
- The location of the investment
- The nature of the project
- Eligible capital expenditure
- Employment created or safeguarded
- Applicable State Aid rules
Unused tax credits may generally be carried forward in accordance with the relevant legislation and programme conditions.
Micro Invest Scheme
The Micro Invest Scheme is designed to support self-employed individuals, family businesses, micro enterprises and small businesses that invest in expanding or modernising their operations.
The scheme provides tax credits for qualifying business expenditure, including investments aimed at improving competitiveness, innovation and productivity.
Eligible expenditure may include:
- Refurbishment and upgrading of business premises
- Purchase of machinery, equipment and technology
- Digital transformation and software solutions
- Office furniture and business equipment
- Commercial vehicles, where eligible
- Compliance with health, safety and environmental regulations
- Accessibility improvements
- Wage costs relating to eligible new employees or apprentices, where applicable
- Other qualifying business investments as prescribed by the scheme guidelines
Eligibility criteria, expenditure limits and tax credit rates are published annually by Malta Enterprise and may vary from year to year.
Our Assistance
Our experienced advisors provide comprehensive support throughout the incentive application process, including:
- Assessing eligibility for Malta Enterprise incentives
- Identifying the most suitable funding programmes
- Preparing and submitting applications
- Preparing financial projections and supporting documentation
- Liaising directly with Malta Enterprise and other competent authorities
- Advising on State Aid compliance requirements
- Assisting with post-approval reporting and compliance
Whether you are launching a new project, expanding your operations or investing in innovation, we can help you maximise the incentives available to your business while ensuring full compliance with the applicable regulations.
Contact us today to discuss how Malta Enterprise incentives can support your next investment project.