Why Invest Again?

Why Invest Again?
  • March 17, 2025

The Invest Scheme (“Invest”), launched in 2024 and follows on the previous Investment Aid Schemes, provides aid in the form of tax credits, cash grants, loan interest rate subsidies and loan guarantees (subject to certain conditions), to undertakings engaged in:

certain qualifying activities - such as manufacturing, hotels, pharmaceuticals, computer programming and data hosting. Discover the full list of qualifying activities here;
in respect of an initial investment commencing after 1 January 2024 and before 31 December 2027;
as a percentage of qualifying expenditure (i.e. tangible and intangible assets or wage costs) incurred on the project.
2 business people walking

While Invest maintains similar conditions to previous Investment Aid Schemes, there are several notable differences worth highlighting:

A large undertaking can avail of the Invest Scheme on its initial investment if it sets up a new establishment, even if this is related to an already existing activity with the same NACE code.

The aid awarded for large investment projects has been increased to a maximum amount of €110 million of eligible costs (as opposed to €100 million under the previous scheme).

Costs incurred for the purchase of land and other eligible preparatory works will be considered only if incurred on or after 1 January 2024 and within a 24-month period from the start of works date.

Application forms should be submitted to Malta Enterprise Corporation within 12 months from the start of work date in the case of aid in the form of tax credits, however, not later than 30 September 2026. Application forms requesting other forms of aid should be submitted at least 12 weeks prior to the commencement of the investment project.

How can we help?

With years of experience working with national funding schemes, our team of professionals can provide advice on maximising the aid on an initial investment project and support you throughout the application process. PwC can prepare and compile the content and collate the documentation required as part of the Invest scheme application form. 

Should you need more information or have any questions about these schemes or our support, including entity eligibility, please contact us for further guidance.

Follow us