Tax Incentives & Grants - Malta
Malta has solidified its position as a premier filming destination for international productions. The island nation’s attractive financial incentives, historical and natural backdrops, and strong production infrastructure make it an ideal location for filmmakers.
Malta’s 40% cash rebate, combined with its stunning locations, production-friendly environment, and state-of-the-art infrastructure, makes it one of the most attractive destinations for international filmmakers. With a history of hosting blockbuster productions and a commitment to supporting the industry, Malta continues to be a top choice for filmmakers seeking both financial incentives and artistic inspiration.
Below is a detailed breakdown of Malta’s film production landscape and incentives:
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The Malta Film Commission provides one of Europe’s most competitive financial incentives for filmmakers, offering cash rebates for eligible expenses incurred in Malta.
Key Features of the Cash Rebate Program
Base Rebate: Up to 30% of qualifying production expenditure (QPE).
Additional Uplifts:
5% Bonus:
Productions that portray Malta as Malta or significantly integrate Maltese culture, heritage, or historical landmarks into their narrative.
Projects that maximize the use of Malta-based facilities, such as Malta Film Studios.
Total rebate can reach up to 40%.
Eligible Productions:
Feature films
Television series and mini-series
Documentaries
Animation projects
Reality TV shows
Eligible Expenses:
Local labor costs, including Maltese crew wages.
Equipment rentals and set construction.
Accommodation and transportation within Malta.
Location fees, catering, and other local services.
Rebate Cap:
No specific cap has been mentioned, but eligibility is subject to review by the Malta Film Commission.
Application Process
Initial Application:
Submit the application to the Malta Film Commission 30 working days before principal photography or post-production activities commence.
Applications must include:
A comprehensive budget breakdown.
A shooting schedule.
A detailed script or treatment.
Provisional Approval:
Provisional approval is typically granted within 30 days after submission.
Final Submission:
Following the completion of filming, audited accounts must be submitted for review.
Final payment is disbursed within five months of approval.
Mandatory Contribution:
A 0.5% contribution of eligible costs must be paid into Malta’s skills development fund, aimed at fostering the local film industry.
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Cultural Test
Productions must pass a Cultural Test to qualify for incentives, which evaluates:
The integration of Maltese locations, culture, and history.
The involvement of Maltese cast, crew, and services.
The cultural or economic benefits brought to Malta.
Qualifying Criteria
Minimum Spend:
Productions must spend a minimum of €100,000 in Malta.
Overall production budget must exceed €200,000.
Local Partner:
A Maltese production company or service provider must be engaged to oversee compliance and facilitate applications.
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Extended Rebate Program:
The incentive scheme has been extended until 2028, ensuring long-term stability for international productions.
Increased Budget Allocations:
The government has committed additional funding to support a higher volume of productions, emphasizing the importance of the film industry to Malta’s economy.
Focus on Sustainability:
Malta is encouraging eco-friendly film production practices and offering support for productions that adopt sustainable methods.
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Early Engagement:
Start the application process as early as possible to ensure compliance with timelines and requirements.
Partner with Local Experts:
Engage a Maltese production company to streamline logistics and facilitate communication with the Malta Film Commission.
Maximize Incentives:
Incorporate Maltese locations and hire local crew to access the highest rebate rates.
Leverage Local Resources:
Utilize Malta’s specialized facilities, such as the water tanks at Malta Film Studios, to reduce production complexity and costs.