Investment Aid

Malta offers the possibility of tax credits for enterprises involved in industrial and economic development and who undertake investment.  The entities which could enjoy of such credits are those involved in:
 

  • Manufacturing;

  • Information and communication technology;

  • Call centre activities;

  • Research and development, and Innovation;

  • Eco-Innovation, waste treatment and environmental solutions;

  • Biotechnology;

  • Facilities for filming and audiovisual productions;

  • Provision of tertiary education in the fields of science and technology;

  • Provision of private healthcare services;

  • Freeport and logistics operations;

  • Hotels, resort hotels, suite/apartment hotels or guest houses;

  • Restoration of works of art and antiques but, excluding restoration of buildings and structures;

  • Knowledge intensive business services;

  • Cultural restoration on works of art and antiques, but excluding immoveable property;

  • Facilities for large scale cultural, creative and trade events; and

  • Packaging on an industrial scale through automation.
     

The investment expenditure which could allow the investment aid tax credit could either be new wages incurred or investing in tangible assets, mainly being: (i) land, buildings and structures in relation to industrial property; (ii) machinery and equipment in relation to the project; and (iii) Assets acquired under a lease contract as long as the lease continues for a prescribed minimum number of years.

If you are interested in analysing what tax credits you could be eligible for, please do not hesitate to contact us on info@ncmb.eu or your usual NCMB contact in order to assist you accordingly.