Cash rebate initiative by the
Malta Film Commission
The Financial Incentives for the Audiovisual Industry is a financial incentive scheme managed and administered by the Malta Film Commission under the auspices of the Ministry for Tourism.
Funding is through national funds and is awarded to qualifying companies with qualifying productions that are considered as a cultural product and found to be making a valid contribution to the expression of creativity and culture through the development of production capability skills in the audiovisual sector with the goal of maintaining and fostering employment in Malta in this sector. This scheme offers a cash rebate on eligible expenses incurred by audiovisual projects. Apart from direct Malta spend, this scheme also favours EU/EEA related spend in Malta. Productions can benefit from a rebate up to 40% of eligible expenditure, provided that they are all or partially produced in Malta.
There is a cap on the ATL spend of €500,000 but unlimited spend in BTL. A film production company must engage a local service provider to qualify for the incentives.
The Value Added Tax
Tax on all goods and services is 18% and is fully refundable to productions.
A reduced rate of 7% is applicable on hotel accommodation.