Malta Enterprise: Micro Invest Scheme

Tax Credits for Business Investment, Digitalisation and Wage Costs

The Micro Invest 2026–2030 scheme provides tax credits to eligible businesses and self-employed persons investing in the development and growth of their operations. The new scheme covers eligible expenditure incurred from 1 January 2026, with applications opening from 1 January 2027.

Eligible undertakings may receive a tax credit of:

  • Up to 65% of eligible expenditure in Malta
  • Up to 85% for businesses operating from Gozo

The maximum tax credit is €65,000 per Applicant Undertaking over any three-year period. An additional €20,000 may apply to qualifying businesses operating from Gozo, registered Family Businesses, Female-owned Businesses and registered Social Enterprises, potentially increasing the maximum to €85,000.

Who can apply?

To qualify, an undertaking must, at the time of application:

  • employ at least one person on a full-time or part-time basis;
  • employ no more than 50 full-time employees;
  • be VAT registered unless exempt; and
  • satisfy the applicable de minimis State Aid requirements.

A self-employed person who is duly registered with Jobsplus is considered to satisfy the minimum employment requirement.

What costs may qualify?

Eligible expenditure under Micro Invest 2026–2030 may include:

New Tangible Assets – including qualifying machinery, equipment, furniture, digital equipment, signage and certain vehicles.

Business Premises – qualifying structural and finishing refurbishment works, subject to the required documentation and certification.

Digital Solutions – including packaged software, qualifying SaaS implementation, software development, websites and digital applications.

Increased Wage Costs – qualifying increases in the wage costs of full-time employees.

Employee Retention – additional support for qualifying wage increases in 2026 and 2027 for employees who have worked for the applicant for more than four years.

For investment expenditure, individual invoices must generally have a minimum value of €500 excluding VAT.

Greater flexibility when applying

Businesses may submit one Micro Invest application per year. An application may potentially include eligible expenditure from the previous three consecutive calendar years, provided those years fall within the scheme period and have not already been covered by an approved Micro Invest application. This means businesses that do not submit an application immediately following an investment may still have an opportunity to claim qualifying expenditure later, subject to the applicable rules.

CPA-assisted Micro Invest applications

Under the new scheme, using a Certified Public Accountant can significantly accelerate the application process. Applications completed by a CPA in accordance with the technical guidance issued by Malta Enterprise and the Malta Institute of Accountants are expected to be processed within four weeks. Applications not completed in accordance with this CPA process require a minimum of six months to process. A CPA must also review and confirm claims relating to qualifying wage-cost increases and employee retention.

Applying for Micro Invest? We can help.

At Accounting Services, we can assist you in determining whether your business and expenditure qualify for Micro Invest and help you prepare your application and supporting financial information.

If you have invested during 2026, increased your wage costs or are planning expenditure on equipment, premises or digital solutions, it is worth reviewing your eligibility before applying.

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