60% Tax Credit Malta: €120m AI & Digitalisation Scheme

Chapter 1Why it exists

The problem it is trying to solve

A lot of work in Malta
is still done by hand.

Picture a busy business in Malta or Gozo. Orders arrive by phone, email and WhatsApp. Someone types them into a spreadsheet. Someone else copies them into the accounts. Invoices get chased by hand. Every month, hours disappear into work a system could do.

Hiring more people to do this work is getting harder and more expensive. When he presented the scheme, Economy Minister Silvio Schembri linked new measures on foreign workers to a push for firms to invest in automation (MaltaToday, 29 Oct 2026).

So the government is offering a deal: invest in automation, AI or digitalisation, and you can take 60% of the eligible investment off your tax, following the official rules. It also plans a new national AI strategy, with the aim that 40% of businesses use AI within five years (Malta Independent, 29 Oct 2026).

Illustration: the same work, before and after it runs through one system.

Before and after: the same work, manual vs automated

Pick your type of business to see what changes when the work runs through one system.

Before Manual: by hand

Bookings arrive by phone, Instagram and walk-in, and go into a paper diaryBy hand
Orders are written on paper and read out to the kitchenBy hand
Stock is counted by hand and reordered from memoryBy hand
At night, someone adds up the takings in a spreadsheetBy hand

After Automated: one system

Bookings from every channel land in one diaryAutomatic
Orders go straight from the till or tablet to the kitchen screenAutomatic
Stock goes down as dishes sell, with a reorder alertAutomatic
Takings and reports are ready at closing timeAutomatic

Illustrative examples, not promises. Results depend on your business and the system built. Whether a system counts for the 60% credit is subject to the official guidelines, not published yet.

Manual business Stuck in the same traffic every day: retyping, chasing and waiting.Automated business Flies over the jam. The 60% credit is meant to help pay for the plane.

Chapter 2Known vs not announced yet

The facts, with sources

What is confirmed,
and what is not.

Every “confirmed” line links to where it was said. Anything else is marked “not announced yet”. We update this page as soon as the rules come out.

Topic	Status	What we know	Source
Total budget	Confirmed	€120 million.	Ministry press release, 28 Oct 2026
How much	Confirmed	A tax credit of 60% of eligible investment.	Ministry press release, 28 Oct 2026
Most per business	Confirmed	Up to €15 million, spread over four years, subject to conditions.	MaltaToday, 29 Oct 2026 · TVM, 29 Oct 2026
What it is for	Confirmed	Investment in automation, artificial intelligence and digitalisation.	Ministry press release, 28 Oct 2026
Tax credit, not cash	Confirmed	It reduces the tax a business owes. It is not a cash payment.	Ministry press release · MBR
Who announced it	Confirmed	Economy Minister Silvio Schembri, on 29 October 2026. First proposed by Prime Minister Robert Abela in May 2026.	Times of Malta, Oct 2026 · Lovin Malta, 8 May 2026
When it starts	Target	“Operational by the end of this year”, so by the end of 2026. The timetable was repeated on 30 October 2026.	Ministry press release, 28 Oct 2026 · MBR
Official scheme name	Not announced yet	Not published yet.	—
Who runs it	Not announced yet	Not published yet.	MBR
Who can apply	Not announced yet	Business size, sectors, sole traders and the self-employed: not published yet. Summaries so far speak of local enterprises and companies.	Deloitte Budget 2027 highlights (PDF)
Gozo extra	Not announced yet	No Gozo uplift has been announced for this scheme.	—
Exact eligible costs	Not announced yet	Websites, software, CRM, hardware, training or advice: not confirmed yet.	MBR
Before or after you spend	Not announced yet	Whether you must apply or get approval before you spend: not published yet.	MBR
If you owe little or no tax	Not announced yet	Whether unused credit can be carried forward: not published yet.	MBR
Approved suppliers	Not announced yet	No supplier list or supplier rules published yet.	—
How to apply and dates	Not announced yet	No form, guidelines or opening date yet.	—
Mixing with other schemes	Not announced yet	Not published yet.	—

Last checked 3 Nov 2026. This is a plain summary, not tax or financial advice.

How we got here, and what is next

27 Oct 2025
Budget 2026 announces a new 60% investment tax credit for things like machinery, IT, tools and cyber security, claimed over four years.
KPMG summary
8 May 2026
Prime Minister Robert Abela proposes a €120 million scheme with a 60% tax credit for digitalisation, automation and AI.
Lovin Malta
26 Oct 2026
Budget 2027 says Malta Enterprise incentives for digitalisation and automation will continue.
PwC summary
29 Oct 2026
Minister Silvio Schembri confirms €120 million, 60%, up to €15 million per business over four years, operational by the end of the year.
Press release
30 Oct 2026
The timetable is repeated: operational by the end of 2026. Rules, eligible costs and the application process are still to come.
MBR
By 31 Dec 2026
Target date for the scheme to be operational. The official rules and the way to apply should be published.
Target

Chapter 3How the money works

Tax credit, not cash

Where your money goes,
and how it comes back.

This is the part most people get wrong. Tap through the four steps, or press play.

Example figures only. How and when the credit can be used will be set in the official rules (MBR). Spread over four years: MaltaToday.

Grant rules from the Digitalise your SME guidance notes (PDF). Shown only to explain the difference.

The most important detail

A tax credit only helps if your business owes tax.

The credit is taken off tax you would otherwise pay. If your business makes a loss or pays very little tax, there is little or nothing to take it off. Under Micro Invest, which also works as a tax credit, credits give no right to a refund (Micro Invest guidelines, PDF). For the new scheme, what happens to unused credit is not announced yet (MBR).

Pays plenty of taxCan use the whole credit over the years.
Pays a little taxUses part of it. The rest: rules not announced yet.
Makes a lossNo tax to reduce, so no benefit in that year.

Better-advice tip: from 2027, companies with turnover up to €1 million that reinvest their profits will pay 25% tax instead of 35% (MaltaToday). A lower tax bill also means less tax for a credit to reduce. Ask your accountant to look at both together.

Chapter 4Your numbers

Calculator

What 60% could mean
for your project.

Move the sliders or type your numbers. Nothing you type is saved or sent.

Illustration only · rules not published yet

60% tax credit: €30,000
Credit you could use: €30,000
Your cost after the credit: €20,000
Tax needed per year to use it all: €7,500

Your tax bill is big enough to use the full credit in this example.

How this works: 60% of the cost, capped at the announced €15 million, spread evenly over four years. The real rules may spread it differently, cap it per year or let you carry unused credit forward. Not tax advice.

Check my numbers with you

Chapter 5Who could fit

Likely fit, not a decision

Four signs a business
is likely to fit.

Our reading of what has been announced, not the official rules. Examples: hotels and restaurants, shops, logistics, construction, clinics and offices with a lot of admin.

Repeat manual workLots of typing, copying, chasing or checking by hand. The scheme is aimed at automation, and the minister tied it to labour-heavy work.MaltaToday
Pays tax in MaltaBecause it is a tax credit, it is worth most to businesses with a real tax bill.MBR
A clear AI, automation or digital projectThe three areas the government named. The exact list of eligible costs is not out yet.Press release
Not started yetOther schemes only accept costs agreed or approved before work starts. The rule for this one is not announced yet.Micro Invest guidelines

Eligibility checker: which scheme could fit you?

Seven quick questions. This is a guide, not a decision. Nothing you type is saved or sent.

60% illustration only

€12,000

60% of €20,000. Not a promise: the rules are not announced yet.

This checker uses only the published facts. The official body decides who qualifies. It is not tax or financial advice.

Book a free 60% Credit Fit Check

Chapter 6Who it is for

Types of business that need this

Eight kinds of business,
one idea: less manual work.

Typical problems we see in Malta and what could be built to fix them. Each project cost is an example to show the maths, not a quote. The net cost assumes the full 60% credit is allowed and can be used against your tax, subject to the official guidelines.

Restaurants and hospitality
Typical manual problem
Bookings arrive by phone, chat and email, staff rotas live in spreadsheets, and stock is counted by hand.
What could be built
Online booking linked to one customer list, automatic reminders and low-stock alerts.
Example figures
Example project
€15,000
60% credit
€9,000
Net cost
€6,000
Retail and e-commerce
Typical manual problem
Stock is kept in two places, and online orders are typed into the accounts by hand.
What could be built
An online shop linked to stock, with orders and invoices that flow through automatically.
Example figures
Example project
€25,000
60% credit
€15,000
Net cost
€10,000
Logistics and distribution
Typical manual problem
Paper delivery notes, phone calls to drivers, and customers asking “where is my order?”.
What could be built
A dispatch and tracking system with digital proof of delivery and automatic customer updates.
Example figures
Example project
€40,000
60% credit
€24,000
Net cost
€16,000
Construction and trades
Typical manual problem
Quotes in Word, jobs on a whiteboard and timesheets on paper.
What could be built
A job and quote system with mobile timesheets, photo reports and automatic invoicing.
Example figures
Example project
€20,000
60% credit
€12,000
Net cost
€8,000
Clinics and health practices
Typical manual problem
Appointments by phone, reminders sent by hand, and missed slots.
What could be built
Secure online booking, automatic reminders and digital intake forms.
Example figures
Example project
€18,000
60% credit
€10,800
Net cost
€7,200
Professional services
Typical manual problem
Documents chased by email and the same data typed in again and again.
What could be built
A client portal, AI that reads documents into your system, and automated follow-ups.
Example figures
Example project
€12,000
60% credit
€7,200
Net cost
€4,800
Manufacturing
Typical manual problem
Production tracked on paper, and machine downtime noticed too late.
What could be built
A production dashboard connected to your machines, with alerts and automatic quality records.
Example figures
Example project
€80,000
60% credit
€48,000
Net cost
€32,000
Gozo businesses
Typical manual problem
The same manual work, plus the distance: more trips, calls and paper going back and forth.
What could be built
Online ordering or booking and remote management, so less depends on being there.
Example figures
Example project
€20,000
60% credit
€12,000
Net cost
€8,000
For the 60% credit, Gozo extras are not announced yet. Other schemes give Gozo more: Micro Invest up to 85% and Digitalise your SME up to 60%.

Example figures only: they show how 60% works, not what a project costs. Every project gets a fixed, itemised quote. Our custom business systems start from €7,500. Whether each cost counts is subject to the official guidelines.

Chapter 8Payment timing

When you pay, and when it comes back

First part, second part,
then lower tax.

A tax credit is “pay first, save later”. Here is the order of money in and out, based on how Malta’s related schemes work. The exact rules for the 60% credit are subject to the official guidelines.

No paymentPlan and itemised quoteNo money yet. Get a written specification and an itemised quote.
No paymentApply and get the go-aheadWhere a scheme needs approval first, nothing is signed or paid before it. Subject to the official guidelines, not published yet
Money outSign and pay the first partFor example a deposit when the work starts. Only after any approval the rules require.
No paymentThe buildThe system is built and tested with your team.
Money outPay the balance on deliveryThe final part is paid when the system is delivered. Related schemes only count costs that are paid, or legally committed to be paid.
No paymentClaim with the documentsInvoices, proof of payment and the agreement go to your accountant and the official body.
Money back (lower tax)Tax return: the credit is usedYour tax bill goes down in the tax return. This is the first money back.
Money back (lower tax)Years 2 to 4The rest of the credit is used against later tax bills.

Example only · not a quote

Try a payment plan

Example project cost€30,000

You pay €15,000 at the start and €15,000 on delivery. Once your tax returns use it, the 60% credit could lower your tax by up to €18,000 in total.

Paying in stages does not change the size of the credit, only when cash leaves your account. Assumes the credit is spread evenly over four years, and that you owe enough tax to use it. Subject to the official guidelines.

Payment questions, answered

Can we pay 50% now and 50% later?

Yes, paying in stages is normal, and you agree it in the contract. What matters for a tax credit is that each cost is properly invoiced and paid (or legally committed to be paid) before it is claimed. Micro Invest counts costs that are “settled or tied to a binding commitment to be settled in a specific timeframe”.

Source: Micro Invest guidelines

Do we need to pay the full price before we can claim?

In the related schemes, yes for the part you claim. Digitalise your SME says that by project completion all costs must be “incurred, invoiced and fully paid”, and claims need proof of payment. For the 60% credit the rule is not announced yet.

Source: Digitalise your SME guidance notes

Can we pay a deposit before approval?

For Digitalise your SME, no: nothing can be ordered, signed or paid before the grant agreement. For Investment Aid, a project that starts before applying can only get tax credits. For the 60% credit: not announced yet, so wait if you can.

Source: Digitalise your SME guidance notes · Invest (Investment Aid) guidelines

Does the government pay part of the bill up front?

Not with a tax credit: you pay, and the credit lowers your tax later. With the Digitalise your SME cash grant, advances can be paid but are capped at 40% of the grant.

Source: Digitalise your SME guidance notes

When do we see the first money back?

With a tax credit, when the tax return that uses the credit is filed. Under Micro Invest, Malta Enterprise first issues a tax credit certificate, and the credit is then claimed in the tax return.

Source: Micro Invest guidelines · Malta Enterprise Micro Invest page

Chapter 9How long it takes

A realistic timeline

How long it takes,
step by step.

Based on the published timings of Malta’s related schemes and our own build experience. Anything not published is marked as an estimate or “not announced yet”.

Free Fit CheckA short callOur process
Our free first step.
Plan, specification and itemised quoteAbout 1 to 3 weeksEstimate
Our estimate for a focused project
ApplicationDepends on the official formNot announced yet
Not announced yet. In Digitalise your SME, an incomplete application gets up to 2 months to be fixed. Sources: Digitalise your SME guidance notes
Decision or certificateNot announced yetNot announced yet
Related schemes: Micro Invest takes about 4 weeks when a CPA prepares it, and at least 6 months otherwise. Investment Aid asks for most requests at least 12 weeks before work starts. Sources: Digitalise your SME guidance notes · Micro Invest guidelines · Invest (Investment Aid) guidelines
BuildAround 6 to 12 weeks for a focused systemOur guide
Our general guide for a focused system. Larger projects take longer: Digitalise your SME allows 6 to 24 months. Sources: Our CRM guide · Digitalise your SME guidance notes
ClaimWeeks, once everything is paidMost likely · seen in related schemes
Digitalise your SME claims are due within 3 months of the end date. Micro Invest allows one application a year, covering up to 3 past calendar years. Sources: Digitalise your SME guidance notes · Micro Invest guidelines
Credit used in tax returnsOver up to four yearsConfirmed
Announced: spread over four years. Micro Invest credits must be used by the 5th year of assessment. Sources: MaltaToday · Micro Invest guidelines

From first call to a working systemOften a few months for a focused project. The biggest unknown is how long approval takes, which is not announced yet.

From a working system to money backThe saving arrives as the tax returns that use the credit are filed. Under Micro Invest the year the certificate starts from depends on when you apply.

Estimates are labelled. Bars are not to exact scale, and the approval bar shows the range seen in related schemes. Subject to the official guidelines.

Chapter 10The journey

From first call to money back

Eight steps.
We handle them with you.

Tap a step to see who does what. Steps marked “subject to the official guidelines” may change when the rules come out.

Step 1 of 8

Free 60% Credit Fit Check

Malta DigitalYou

A short call. We look at your business, your tax position (using your accountant’s numbers) and what you want to improve. If the credit does not make sense for you, we say so.

What you get: An honest yes or no, and the scheme that fits best.

Step 2 of 8

The plan

Malta DigitalYou

We map how the work is done today, what can be automated and what it should save you in time and mistakes.

What you get: A short plan you can show your board, bank or accountant.

Step 3 of 8

Specification and itemised quote

Malta Digital

A written list of exactly what will be built, with every part priced on its own line, the way funding schemes usually ask for it.

What you get: A fixed, itemised quote. No surprises later.

Step 4 of 8

The application

Malta DigitalYou

We prepare and handle the whole application with you, once the official process opens. You check it and sign.

What you get: A complete application, ready to send.

Subject to the official guidelines, not published yet

Step 5 of 8

Approval

Official body

The official body decides. Where the rules say work must wait for approval, nothing starts and nothing is paid before it.

What you get: A clear go-ahead before money is spent.

Subject to the official guidelines, not published yet

Step 6 of 8

The build

Malta Digital

We build the system, AI automation or online shop. You own every line of code, and hosting is set up wherever you want it.

What you get: A working system, tested with your team.

Step 7 of 8

Claim-ready document pack

Malta DigitalYour accountant

We hand over everything a claim usually needs: the signed agreement, the specification, invoices, proof of delivery and a short summary of what was built.

What you get: A complete pack for your accountant.

Subject to the official guidelines, not published yet

Step 8 of 8

The credit is used

Your accountantOfficial body

Your accountant claims the credit on your tax return. Your tax bill goes down, in line with the official rules.

What you get: Less tax to pay, spread over up to four years.

Subject to the official guidelines, not published yet

Start with step 1 →

Chapter 11Compare the schemes

Three schemes, side by side

60% tax credit vs
Micro Invest vs
Digitalise your SME.

Different schemes with different rules. Never claim the same cost twice. We help you pick the one that fits you best.

Topic	60% tax credit	Micro Invest	Digitalise your SME
Type	Tax credit (planned)	Tax credit	Cash grant
How you benefit	Lower tax bill. Rules not announced yet	Lower tax bill. No refund if you cannot use it	Cash paid to your business after claims. Advances up to 40%
Run by	Not announced yet	Malta Enterprise	Measures and Support Division (fondi.eu)
Share of cost	60% of eligible investment	Up to 65%, or 85% in Gozo	Up to 50%, or 60% in Gozo
Most you can get	Up to €15 million over four years	€65,000 over three years, +€20,000 for Gozo and some other businesses	€25,000 to €120,000 plus 7%, so up to €128,400. AI projects can get up to €107,000 more (€235,400 in total)
Who	Not announced yet	Businesses with 1 to 50 employees. Self-employed people count	Micro, small and medium businesses
Websites and software	Not confirmed yet	Software, SaaS set-up and websites are named	Software and digital systems; check the guide
Before you start	Not announced yet	For software and websites, an agreement on what will be built is signed before work starts	Nothing ordered, signed or paid before the grant agreement
Status	Planned for end of 2026	Running (2026 to 2030)	Running, next cut-off 13 Nov 2026

Sources: Ministry press release (60% tax credit) · MaltaToday · Micro Invest 2026 guidelines (PDF) · Digitalise your SME on fondi.eu · Digitalise your SME guidance notes (PDF). Checked 3 Nov 2026.

Digitalise your SME guide AI grant top-up Micro Invest for websites All Malta business grants

What we can build for you

What we can build for you
under the 60% credit.

Projects in the three areas the government named: automation, AI and digitalisation. Which costs count is not announced yet. Once the rules are out, we tell you honestly which parts fit.

Custom business systems and CRMs
One system for your customers, jobs, bookings, stock or quotes, built around how you work. Replaces spreadsheets and copy-paste.
From €7,500
Business systems Custom CRM
AI automation
AI assistants that answer customers, sort enquiries, read documents and draft replies for your team to check.
Fixed, itemised quote
AI automation AI examples
Process automation and integrations
Connect the tools you already use, such as your accounts, CRM, email and WhatsApp, so data moves on its own.
Fixed, itemised quote
Integrations guide Quotes and invoices
E-commerce and online ordering
Online shops and ordering systems that take orders and payments and send them straight to your team.
Fixed, itemised quote
Online shops Online ordering
Full digital transformation
A step-by-step plan to move the whole business onto connected systems, built in stages you can fund and measure.
Fixed, itemised quote
Digital transformation

We handle everything

One team, from the first call to the claim.

Clear, honest advice at every step. We never promise approval: the official body decides.

1Free 60% Credit Fit Check
2Plan and specification
3Itemised quote
4The whole application
5The build
6Claim-ready document pack

You own every line of code. No lock-in.
Hosting wherever you want. Your own cloud, or a provider you choose.
Fixed, itemised quotes. Every part priced on its own line.
Honest advice. If the credit does not make sense for you, we say so.

The typical route vs working with us

Topic	Typical route in Malta	With Malta Digital
Is the credit worth it for you?	You work it out alone or with several advisers	A free Fit Check with a straight answer, even if it is no
Specification and quote	Often vague, or one total price	A written specification and a fixed, itemised quote
Paperwork	The software firm builds; someone else handles the paperwork	We handle the whole application with you, and work with your accountant
Documents for the claim	You collect them yourself at the end	A claim-ready document pack, handed over with the system
Who owns the system	Code, accounts or domains can stay with the supplier	You own every line of code. Hosting wherever you want

Book a free 60% Credit Fit Check All prices

Get ready now

A checklist for
while you wait.

Tick what you have done. Nothing is saved: it is just for you.

0 of 8 ready

Write down the problem. What takes too long, costs too much or keeps going wrong? One page is enough.
Decide what you want to buy. For example a booking system, a CRM, an AI assistant or an automated machine.
Get a written specification. A clear list of what the system must do.
Get an itemised quote. Each part priced separately, so it is easy to see which costs could count.
Do not sign or start yet if you can wait. Some schemes only accept work agreed or approved before it starts. Check the rules first.
Ask your accountant how much tax you pay. A tax credit is only worth as much as the tax it can reduce.
Keep every document. Quotes, agreements, invoices and proof of payment. Schemes always ask for them.
Check the other schemes too. Micro Invest and Digitalise your SME are open now and may fit better.

Chapter 12Every question, answered

63 questions, sourced

Every question about the
60% tax credit, answered.

Collected from what Malta businesses search for and ask accountants, plus the official FAQs of related schemes. Search, or pick a topic.

The basics

What is the 60% tax credit in Malta?

It is a planned government scheme for businesses that invest in automation, artificial intelligence (AI) and digitalisation. The government says it will give a tax credit worth 60% of eligible investment. €120 million has been set aside for it.

Source: Ministry press release

Who announced the €120 million scheme?

Economy Minister Silvio Schembri presented it on 29 October 2026, as one of ten economic initiatives after Budget 2027. Prime Minister Robert Abela first proposed it in May 2026.

Source: Ministry press release · MaltaToday

Is the 60% tax credit open for applications?

Not yet. The government says the scheme will be operational by the end of 2026. No application form, guidelines or opening date had been published when we last checked on 3 November 2026.

Source: Ministry press release

Is the 60% tax credit cash in my bank account?

No. A tax credit is not a cash payment. It lowers the tax your business has to pay. How and when you can use it will be set out in the official rules, which are not announced yet.

Source: Ministry press release

What is the difference between a tax credit and a grant?

A grant is money paid to your business, usually after you have spent it and claimed. A tax credit is not paid out: it is taken off the tax your business owes. A grant helps even if you make no profit. A tax credit only helps if you owe tax.

Source: Micro Invest guidelines · Digitalise your SME guidance notes

How much can one business get?

The government says up to €15 million per business, spread over four years, subject to the scheme conditions. Most small businesses will claim far less, because the credit depends on what you actually invest and on the tax you owe.

Source: MaltaToday

Why is it spread over four years?

The government says the credit, up to €15 million per business, is spread over four years. How much can be used each year will be in the official rules, which are not announced yet.

Source: MaltaToday

Is it part of Budget 2027?

Not exactly. It was presented by the Economy Minister after the Budget speech of 26 October 2026, as one of ten economic initiatives. The idea of a 60% investment tax credit was first announced in Budget 2026.

Source: Ministry press release · KPMG Budget 2026 summary

Is this the same as the 60% credit announced in Budget 2026?

They look linked but the details may differ. Budget 2026 announced a 60% investment tax credit on spending within two years on machinery, IT, tools and cyber security, claimed over four years. The €120 million scheme was presented in October 2026. The final rules will settle it.

Source: KPMG Budget 2026 summary · Ministry press release

Is there also faster tax depreciation for AI and digital spending?

Budget 2026 announced accelerated depreciation over two years for AI, digitalisation, automation and cyber security spending. That is a separate measure from the tax credit. Ask your accountant how the two interact once the rules are out.

Source: KPMG Budget 2026 summary · The Journal

Who will run the scheme?

Not announced yet. Malta Enterprise runs most business tax credits, but the official documents have not named who will run this one.

Source: Ministry press release

Who can apply

Can sole traders and the self-employed use it?

Not announced yet. The official rules will say which businesses can apply. Micro Invest, a different scheme, already accepts the self-employed.

Source: Micro Invest guidelines

Can small businesses with one or two people apply?

Not announced yet for the 60% credit. Micro Invest already covers businesses with 1 to 50 employees, self-employed included, so very small businesses are clearly in scope for some Malta schemes.

Source: Micro Invest guidelines

Can large companies apply?

The €15 million cap per business suggests larger investments are expected, but who can apply is not announced yet. Investment Aid already covers small, medium and large businesses.

Source: MaltaToday · Invest (Investment Aid) guidelines

Can partnerships apply?

Not announced yet. Under Investment Aid, a partnership must be registered under Article 27(6) of the Income Tax Management Act to benefit from a tax credit.

Source: Invest (Investment Aid) guidelines

Is there extra support for Gozo?

Not announced yet for this scheme. Other schemes do give Gozo more: Micro Invest gives up to 85% in Gozo instead of 65%, and Digitalise your SME gives up to 60% in Gozo instead of 50%.

Source: Micro Invest guidelines · Digitalise your SME guidance notes

Does my business need to be making a profit?

To benefit from a tax credit, yes in practice: it reduces tax on profits. Under Micro Invest, unused credit gives no right to a refund and must be used by the fifth year of assessment. What happens to unused 60% credit is not announced yet.

Source: Micro Invest guidelines

Does the credit help if my business pays little or no tax?

Only as far as there is tax to reduce. A tax credit is taken off the tax you owe, so a business with a loss gets little or nothing from it in that year. Under Micro Invest, credits give no right to a refund. For the new scheme, whether unused credit can be carried forward is not announced yet.

Source: Micro Invest guidelines

Are any sectors excluded?

Not announced yet for the 60% credit. Schemes under EU de minimis rules exclude primary fishing, aquaculture and farming, and aid tied to exports. Investment Aid also excludes businesses in difficulty.

Source: Micro Invest guidelines · Invest (Investment Aid) guidelines

What if I owe tax or social security?

Expect it to matter. Investment Aid refuses applicants with dues over €1,000 unless a repayment agreement is being honoured, and Digitalise your SME asks for a recent tax compliance certificate. A Micro Invest credit cannot be used to settle arrears.

Source: Invest (Investment Aid) guidelines · Digitalise your SME guidance notes · Micro Invest guidelines

Requirements and documents

What are the minimum requirements?

The official list is not announced yet. Malta’s related schemes usually ask for: a business operating from Malta, up-to-date tax and social security, tax to reduce, compliance with state-aid limits, a written plan with itemised quotes, not starting too early, proper invoices with proof of payment, and keeping the system and records. See the checklist on this page.

Source: Micro Invest guidelines · Invest (Investment Aid) guidelines · Digitalise your SME guidance notes

What documents will I need?

Not announced yet. Related schemes ask for some or all of: a tax compliance certificate, company details with directors and shareholders, audited accounts, quotes or an investment proposal with a specification, the signed agreement, invoices and proof of payment such as bank statements.

Source: Digitalise your SME guidance notes · Invest (Investment Aid) guidelines · Micro Invest guidelines

Do I need several quotes?

Not announced yet. Digitalise your SME asks for an Investment Proposal or three quotations with a technical specification. Micro Invest asks for a signed agreement listing what software will do. An itemised quote makes every route easier.

Source: Digitalise your SME guidance notes · Micro Invest guidelines

Do I need audited accounts?

Digitalise your SME asks for audited financial statements for the last two years. Investment Aid asks for audited or management accounts. For the 60% credit: not announced yet.

Source: Digitalise your SME guidance notes · Invest (Investment Aid) guidelines

Is there a minimum project size?

Not announced yet. In Digitalise your SME the smallest grant is €25,000, which needs about €50,000 of eligible costs in Malta. Micro Invest has no project minimum, but each invoice must be at least €500.

Source: Digitalise your SME guidance notes · Micro Invest guidelines

What is de minimis and does it apply?

De minimis is an EU rule that lets governments give small amounts of aid: up to €300,000 per business over three years, counting linked companies together. Micro Invest uses it. The 60% credit allows up to €15 million, so it will probably use other state-aid rules. That is our reading, not an announcement.

Source: EU Regulation 2023/2831 · Micro Invest guidelines

How long must I keep records?

Micro Invest requires records for ten years, and audits can happen even after the credit is used. Expect something similar. The 60% rules are not announced yet.

Source: Micro Invest guidelines

Must I keep the system for a few years?

In related schemes, yes: Digitalise your SME and Investment Aid (for small and medium businesses) require the investment to be kept for at least three years.

Source: Digitalise your SME guidance notes · Invest (Investment Aid) guidelines

What costs count

Does a website, CRM or AI tool count?

Not announced yet. The government only says automation, AI and digitalisation. The Budget 2026 version listed things like machinery, tools, IT, software and cyber security. The final list will be in the official rules.

Source: KPMG Budget 2026 summary · Ministry press release

Does custom software count, or only off-the-shelf?

Not announced yet. Micro Invest counts software, websites and apps when an agreement listing the functions is signed before work starts. It also counts the set-up and first 12 months of subscription software.

Source: Micro Invest guidelines

Do hosting, maintenance and subscriptions count?

Not announced yet. In Micro Invest, maintenance and hosting count only when linked to a new solution, and subscription software counts for set-up plus the first 12 months.

Source: Micro Invest guidelines

Do machines and robots count?

The Budget 2026 version named machinery, tools, IT and cyber security. The final list for the €120 million scheme is not announced yet.

Source: KPMG Budget 2026 summary

Does staff training count?

Not announced yet. Digitalise your SME only counts training that comes with installing an item, or user training for an approved AI solution from the same supplier. Other training is excluded.

Source: Digitalise your SME guidance notes

Can I buy from a related company?

Related schemes say no: Digitalise your SME needs supplies from external, unrelated sources. Expect the same rule here.

Source: Digitalise your SME guidance notes

Can I claim costs I already paid?

Not announced yet. Investment Aid allows tax credits on projects that started before applying, but cash grants need approval first. Digitalise your SME does not accept anything ordered or paid before the grant agreement.

Source: Invest (Investment Aid) guidelines · Digitalise your SME guidance notes

Money and payment

Can we pay 50% now and 50% later?

Yes, paying in stages is normal, and you agree it in the contract. What matters for a tax credit is that each cost is properly invoiced and paid (or legally committed to be paid) before it is claimed. Micro Invest counts costs that are “settled or tied to a binding commitment to be settled in a specific timeframe”.

Source: Micro Invest guidelines

Do we need to pay the full price before we can claim?

In the related schemes, yes for the part you claim. Digitalise your SME says that by project completion all costs must be “incurred, invoiced and fully paid”, and claims need proof of payment. For the 60% credit the rule is not announced yet.

Source: Digitalise your SME guidance notes

Can we pay a deposit before approval?

For Digitalise your SME, no: nothing can be ordered, signed or paid before the grant agreement. For Investment Aid, a project that starts before applying can only get tax credits. For the 60% credit: not announced yet, so wait if you can.

Source: Digitalise your SME guidance notes · Invest (Investment Aid) guidelines

Do I need proof of payment?

Yes in every related scheme we checked. Digitalise your SME needs proof of payment by bank transfer or cheque with certified bank statements. Business Development needs bank documents for each cost.

Source: Digitalise your SME guidance notes · Business Development guidelines

Can I pay in cash?

Avoid it. Related schemes expect payments you can prove with bank records, such as bank transfers.

Source: Digitalise your SME guidance notes · Business Development guidelines

Can I pay with a loan or leasing?

Not announced yet. Investment Aid accepts own funds or external finance free of public support for the business’s 25% share. Leasing rules vary by scheme.

Source: Invest (Investment Aid) guidelines

How much do I pay myself?

With a tax credit you pay the full price first. If the full 60% can be used against your tax, your real cost ends up at about 40%, spread over the years the credit is used.

Source: Ministry press release

Is there a fee to apply?

None of the Micro Invest, Investment Aid or Digitalise your SME guidelines we read mentions an application fee. Accountants set their own fees. Our 60% Credit Fit Check is free.

Source: Micro Invest guidelines · Invest (Investment Aid) guidelines · Digitalise your SME guidance notes

Can unused credit be refunded or carried forward?

Not announced yet for the 60% credit. Micro Invest gives no refund and credits must be used by the fifth year of assessment. Investment Aid carries unused credit forward until used.

Source: Micro Invest guidelines · Invest (Investment Aid) guidelines

Can I sell or transfer the credit?

Related schemes say no: the Micro Invest certificate cannot be transferred.

Source: Micro Invest guidelines

Timing

When will it open?

The government says it will be operational by the end of 2026. No date was published when we last checked.

Source: Ministry press release

How long does approval take?

Not announced yet. For comparison, Micro Invest applications prepared by a CPA are processed in about four weeks, and others take at least six months. A faster CPA route was set out on 2 November 2026.

Source: Micro Invest guidelines · Micro Invest accelerated process

How long does a project take to build?

Our general guide: around 6 to 12 weeks for a focused system. Larger projects take longer. Digitalise your SME allows projects of 6 to 24 months.

Source: Our CRM guide · Digitalise your SME guidance notes

When do I get the money back?

With a tax credit, when the tax return that uses it is filed, and then over the following years. The government says it is spread over four years.

Source: MaltaToday

Is there a deadline to spend the money?

Not announced yet. The Budget 2026 version mentioned investment within two years.

Source: KPMG Budget 2026 summary

Should I wait or start my project now?

If your project can wait a few weeks, it may be worth waiting for the rules, because some schemes only accept costs agreed or approved before work starts. In the meantime you can prepare: a clear plan, a written specification and an itemised quote.

Source: Digitalise your SME guidance notes · Invest (Investment Aid) guidelines

Other schemes

Can I combine it with Micro Invest or Digitalise your SME?

Not announced yet. Usually you cannot claim two schemes for the same cost. Wait for the rules, and never count the same invoice twice.

Source: Micro Invest guidelines

Which is better: the 60% credit, Micro Invest or Digitalise your SME?

It depends. If you pay little tax, a cash grant like Digitalise your SME may help more. If you are small and pay tax, Micro Invest is open now. Large investments may suit the 60% credit. See the comparison table on this page.

Source: Micro Invest guidelines · Digitalise your SME guidance notes

Is Micro Invest still open?

Yes. Micro Invest 2026 to 2030 opened in May 2026, and applications can be made at any time, once a year, covering costs from the previous three calendar years. Check Malta Enterprise for the yearly deadlines.

Source: Malta Enterprise Micro Invest page · Micro Invest guidelines

Is Digitalise your SME still open?

It runs as a rolling call with cut-off dates. Check the official page for the next cut-off.

Source: fondi.eu

What happens if I claim the same cost twice?

Do not. Related schemes recover double funding, with interest.

Source: Micro Invest guidelines

Applying and help

Do I need an accountant?

You will need one to use a tax credit in your tax return, and related schemes are faster when an accountant prepares the application: Micro Invest gives CPA applications a quicker review.

Source: Micro Invest guidelines · Micro Invest accelerated process

Who is Malta Digital?

Malta Digital helps Malta businesses digitalise: we build systems, AI automation and online shops. We are an independent company, not a government body, and we never promise eligibility. This guide is written to be balanced and sourced.

Source: About Johnny M

What does Malta Digital do for me?

Everything from start to finish: a free 60% Credit Fit Check, the plan and specification, a fixed itemised quote, the whole application with you once the official process opens, the build, and a claim-ready document pack for your accountant. You own every line of code, and hosting is set up wherever you want.

Source: Malta Digital

How much does a project cost?

Custom business systems and CRMs start from €7,500. Every project gets a fixed, itemised quote after the Fit Check, so you know exactly what each part costs before anything is signed.

Source: Pricing

Can Malta Digital tell me if I qualify?

No one can promise that yet, and we never promise eligibility. The official body decides. We give you an honest view of whether the credit is worth it for you, and we get your project ready so you can move as soon as the rules come out.

Source: Malta Digital

Who owns the system after it is built?

You do. You own every line of code, and hosting is set up wherever you want it.

Source: Malta Digital

How will I know when the rules come out?

We check the official sources and update this page. The “Last checked” date at the top shows when.

Source: Malta Digital

Free, no obligation

Book your free 60% Credit Fit Check.

Tell us what you want to improve. We reply with an honest view of whether the 60% credit is worth it for you, which scheme fits best and what the project would involve. From there we handle everything: plan, specification, itemised quote, the application, the build and the claim-ready document pack.

No promises on eligibility, just straight answers
You own every line of code
Prefer email? johnny@malta-digital.com · Phone +356 7909 4480

The 60% tax creditin Malta.What we know so far.

A lot of work in Maltais still done by hand.

Before and after: the same work, manual vs automated

What is confirmed,and what is not.

How we got here, and what is next

Where your money goes,and how it comes back.

A tax credit only helps if your business owes tax.

What 60% could meanfor your project.

Four signs a businessis likely to fit.

Eligibility checker: which scheme could fit you?

Eight kinds of business,one idea: less manual work.

Restaurants and hospitality

Retail and e-commerce

Logistics and distribution

Construction and trades

Clinics and health practices

Professional services

Manufacturing

Gozo businesses

The minimum requirements,as a checklist.

The numbers to know before you start

First part, second part,then lower tax.

Try a payment plan

Payment questions, answered

How long it takes,step by step.

Eight steps.We handle them with you.

Free 60% Credit Fit Check

The plan

Specification and itemised quote

The application

Approval

The build

Claim-ready document pack

The credit is used

60% tax credit vsMicro Invest vsDigitalise your SME.

What we can build for youunder the 60% credit.

Custom business systems and CRMs

AI automation

Process automation and integrations

E-commerce and online ordering

Full digital transformation

One team, from the first call to the claim.

The typical route vs working with us

A checklist forwhile you wait.

Every question about the60% tax credit, answered.

The basics

Who can apply

Requirements and documents

What costs count

Money and payment

Timing

Other schemes

Applying and help

Book your free 60% Credit Fit Check.

Your free 60% Credit Fit Check

The 60% tax credit
in Malta.
What we know so far.

A lot of work in Malta
is still done by hand.

What is confirmed,
and what is not.

Where your money goes,
and how it comes back.

What 60% could mean
for your project.

Four signs a business
is likely to fit.

Eight kinds of business,
one idea: less manual work.

The minimum requirements,
as a checklist.

First part, second part,
then lower tax.

How long it takes,
step by step.

Eight steps.
We handle them with you.

60% tax credit vs
Micro Invest vs
Digitalise your SME.

What we can build for you
under the 60% credit.

A checklist for
while you wait.

Every question about the
60% tax credit, answered.