MALTA FILMING INCENTIVES

Malta: Financial Incentives for the Audiovisual Industry Regulations

Overview

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)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

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%
  • - 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 rebate can be applied to a ceiling of 80% of the total production budget. 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. In the case of the film industry, an exemption from payment of social security contributions can be obtained on the basis that the expatriate employees would only be present in Malta for a short period of time and in connection with a film production. A production company can make a block application listing all respective cast and crew expatriates and their details. The Department of Social Security subsequently issues one en bloc exemption from Maltese social security contributions covering all said employees. The Government of Malta offers certain public locations and spaces such as warehouses for set building at nominal or reduced fees to production companies shooting in Malta. In case of difficult or low budget productions with a high Cultural Test score the incentive can go up to 27%. There's also a +2% bonus if Malta features as Malta. Apart from Tax Credits, Malta also has Co-Production Treaties, Malta Film Fund and Investment Funds available.

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