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:

  • 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.

  • 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.

    • 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.

    • 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.