Investment Aid Tax Credits main aim is to create an incentive and facilitate initial investments by encouraging the setting up of new establishments and the expansion of existing businesses. These incentives have been re-launched in order to cater till the year 2020.

This incentive is eligible to Undertakings, for SME’s and large enterprises as long as these meet the necessary requirements. The Investment Aid shall be awarded to a qualifying company in respect to an Initial Investment Project. The investment must remain in the region of Malta for at least five years or three years in the case where the beneficiary is an SME. This Investment Aid will take the form of tax credits calculated as a percentage of qualifying expenditure incurred.

The applicable aid intesities for the project depends on when the start of works take place:

  • On or after 01/07/2014 and before 31/12/2017
  • On or after 01/01/2018 and before 31/12/2020

For which different aid percentages apply.