Invest - Support for Initial Investment Projects 

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Malta Enterprise Corporation (“MEC”) has  issued updated guidelines for “Invest - Support for Initial Investment Projects” (“the Invest Scheme”). The Invest Scheme aims to sustain the regional industrial and economic development of Malta by incentivising initial investments through:

  • The setting up of new establishments.; 

  • The expansion and development of existing businesses.;

  • The diversification of existing businesses.; and

  • A fundamental change in the overall production process.

The scheme covers businesses operating in severala number of qualifying activities, including:

Entertainment and recreational facilities
Computer programming and data hosting
Maintenance, repair, or overhaul
Research and development
Hotels and guest houses
Industrial services
Life sciences
Waste treatment and environmental solutions
Call centres
Education and tuitions
Human inpatient and daycare services
Logistics and industrial packaging
Knowledge intensive services
Cultural and sports facilities
Film and audiovisual productions

The scheme guidelines bring together a number ofseveral previously separate schemes, and provide for aid in the form of tax credits, cash grants, loan interest rate subsidies, and loan guarantees. 

The amount of aid varies from 10-% to 35% of eligible costs, depending on the size and location of the undertaking. Additional restrictions apply to large undertakings. 

The current guidelines are applicable for initial investment projects commencing that commenced on or after  January 2024 and by 31st December 2027. Applications should be submitted by 30 September 2026, and no applications submitted after this date will be accepted. 

The application is available on the website of the Malta Enterprise Corporation. 

How can we help?

The material disclosed in this website is not intended to provide, nor should it be construed as, tax advice on any specific facts and circumstances. It has been prepared for information purposes only and is not exhaustive. Contact us if you require our assistance in determining your eligibility for any of these schemes.

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