Applications under the Micro Invest Scheme 2025, administered by Malta Enterprise, are currently open.
The scheme provides a tax credit to eligible self-employed individuals and small undertakings in respect of qualifying expenditure incurred during the basis year 2025. The incentive is designed to support business growth, investment, employment, and competitiveness.
Submission Deadlines
Applicants are required to submit their applications to Malta Enterprise in the category applicable to their tax filing obligations.
| Claims for Costs Incurred in 2025 | Primary Deadline | Late Submission Deadline | Year of Assessment of Incentive |
| Self-Employed (tax return submitted in June) | 25 March 2026 | 25 November 2026 | 2026 (or 2027 if late submission) |
| Companies (tax return submitted in September) | 27 May 2026 | 25 November 2026 | 2026 (or 2027 if late submission) |
Given the approaching 25 March 2026 deadline for self-employed individuals, early coordination is strongly recommended.
Eligibility Criteria
Applications shall be accepted from undertakings which, at the point of application, satisfy all the following conditions:
- The undertaking did not employ more than 50 full-time employees during the year in which the costs were incurred.
- The turnover or annual balance sheet total did not exceed €10 million in the fiscal year preceding the year in which the application is submitted.
- At the date of application, the undertaking employs at least one person on a full-time or part-time basis.
- The undertaking is duly registered with the VAT Department, unless exempt.
Where wage costs are being claimed, the applicant must be fully tax-compliant.
Maximum Tax Credit
The maximum eligible tax credit per single undertaking is capped at €50,000 over any period of three consecutive fiscal years.
This cap is increased to €70,000 for undertakings that:
- Operate from Gozo.
- Are registered as a Family Business; or
- Have more than 50% of ownership attributed to female persons.
Additional supporting documentation may be required in such cases.
Eligible Expenditure
The following categories of expenditure may qualify under the scheme:
- Increase in Wage Costs
An increase exceeding 3% when compared to the highest wage cost of the preceding two years.
Documentation required:
- FS7 forms for the last three years
- Tax compliance certificate confirming no outstanding dues
- Furbishing and Refurbishing of Business Premises
Expenditure relating to the upgrading, furnishing, or refurbishing of business premises.
Documentation required:
- Invoice
- Planning Authority permit (where applicable)
- Photographic evidence
- Investment in Machinery, Technology and Digital Assets
This includes:
- Machinery and production equipment
- Technology and computer hardware
- Software systems
- Websites and digital applications
Invoices are required, and Malta Enterprise may request photographic evidence.
- Motor Vehicles
Commercial motor vehicles may qualify.
Documentation required:
- Invoice
- Logbook
(Additional documentation may be required for Y-Plate vehicles.)
- Certification Costs
Costs incurred to obtain recognised certifications, including:
- CE Marking
- ISO 9001 (Quality Management Systems)
- ISO 14001 (Environmental Management Systems)
- ISO 50001 (Energy Management)
- ISO 22000 (Food Safety Management)
- HACCP
For further information or assistance with eligibility assessment and application preparation, please contact our team to ensure a timely and compliant submission.