Malta: Financial Incentives for the Audiovisual Industry Regulations


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Reality TV
  • - Variety entertainment programming
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend40.00
Financial cap per production-
Do I have to register/set up a company?Optional
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 100000 (in local currency)
  • - Minimum total value of production 200000 (in local currency)
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - The intensity of aid is based on the eligible expenditure in Malta. Maximum expenditure subject to territorial spending obligations shall not exceed 80% of the overall production budget. and 80% of the overall production budget. The base 35% rebate for all eligible expenditure can reach 40% based on a discretionary awards by The Commissioner based on the Maltese cultural elements. Malta features as Malta or local usage of facilities = 5%. Maximisation of local resources = 5%. Animation/VFX rebate is 25% on all eligible expenditure with a discretionary 15% awarded by the Commissioner based on the Maltese cultural elements and the maximisation of local resources. Foreign companies not registered in Malta, must use a registered Production Service Company as Production Coordinator. VAT is fully recoverable on all goods and services utilised by a production company and is recoverable (for film production companies only) on hotels and accommodation costs, restaurant bills and fuel. Under normal rules, so as to be exempt from paying social security contributions in Malta, an expatriate has to provide official evidence to the Maltese authorities that he or she are paying national contributions elsewhere. An application must be presented with a Malta budget, completed Cultural Test and supporting documents at least 30 days before planned prinicpal photography / animation or VFX in Malta. Above the line total labour costs relating to directors, producers, casting directors, cast and stunts are capped at EUR500,000. Difficult Audiovisual Works may qualify for a maximum rebate of fifty percent (50%) of the eligible expenditure. Difficult Audiovisual Works must meet a minimum spend of EUR50,000 and overall budget of EUR100,000