The Malta Film Commission offers generous financial incentives to audiovisual productions filming on
the island. These incentives are in the form of a cash rebate given to qualifying companies on eligible
production expenditure incurred in Malta, with qualifying EU expenditure on the island also being eligible.
Up to 27% (subject to State Aid approval) of eligible expenditure in Malta can be obtained as a cash rebate
once shooting has taken place. This expenditure includes services engaged in Malta during production,
and includes items such as below-the-line labour (EU spend in Malta is also eligible), accommodation,
transportation, location fees, catering services, per diems, marine construction, leasing of offices and facilities,
props rental, animals, grip equipment rental, and air travel and shipping. Other qualifying expenditure
includes wardrobe rentals, SFX and telecommunications, craft services, marine services, professional services
and post-production. The following guidelines include a full list of qualifying expenditure.
A cultural test is required to be passed in order for productions to be eligible to receive the incentives, the
results of which determine the percentage rebate that will be granted.
The application and administration process of the scheme is straightforward and efficient, since the rebate
is a direct grant from a specific Government fund. Feature film, Television film or Television Series or Mini-
Series, Animation, Creative documentary, Transmedia and crossmedia productions that are all or partially
produced in Malta are eligible for the incentives.
A qualifying production is required to present an application to the Commissioner for provisional approval,
together with a detailed projection of the Malta budget for the production and a completed Cultural Test.
Upon assessment based on specific guidelines and performance in the Cultural Test, the Commissioner
would grant a provisional certificate no later than three weeks after receipt of the application.
Should there be any changes to the application presented for provisional approval and the budget differs
by 10% or more from the original estimations, an application would have to be re-submitted to the
Commissioner for final approval. The Commissioner will normally complete assessment of this application
within twenty working days (excluding any period during which the Commissioner is awaiting additional
information requested). On final approval, the qualifying company will be requested to sign an agreement
detailing the terms and conditions as specified in the certificate which is to be signed by the qualifying
company and the Commissioner, prior to start of principal photography in Malta.
Once shooting is complete the qualifying company is to present its account records, invoices, receipts
and final production expenditure in Malta which will be sent for audit. Should the final overall budget
and overall qualifying expenditure exceed the estimated overall budget and estimated eligible qualifying
expenditure (as provided on the final application and on which the rebate was calculated) as indicated in
the provisional certificate and final agreement; the final incentive will be granted on not more than ten
percent on the overall qualifying expenditure. Should further allowances be made, this will be made at the
discretion of the Commissioner.
On receipt of audit report and upon final review by the Commissioner, the cash rebate is forwarded to
the qualifying production no later than five months from the date of receipt of the presented production
expenditure in Malta.
The Government of Malta, under various legislative provisions, offers filmmakers the possibility to produce
and distribute audiovisual productions from Malta and pay the lowest corporate tax rates in the European
Union. Contact the Malta Film Commission for more information.
Investment aid for audiovisual facilities is also available under the Malta Enterprise Act. The aid is offered
in the form of tax credits to a qualifying company in respect to an initial investment project in relation to
qualifying expenditure. Detailed information on the audiovisual infrastructure tax credits can be obtained
from the Malta Film Commission www.mfc.com.mt or from Malta Enterprise www.maltaenterprise.com
Value Added Tax in Malta stands at 18% and is fully refundable to productions on all goods and services.
For certain supplies a reduced VAT rate is applicable, including a 7% rate for hotel accommodation.