Malta introduces increased 40% cash rebate

The country has boosted its 30% tax incentive for foreign productions.

Malta has introduced a new increased cash rebate of 40% for international film productions hosted in the country, according to the Malta Film Commission.

Malta previously offered a film incentive of 30% of eligible local spending for films and high-end TV productions, mini-series, animation and docs, with an additional 10% available for productions that meet specific conditions including being set in Malta. 

The updated cash rebate incentive for audiovisual productions includes a new hybrid above-the-line cap. Eligible above-the-line expenditures will now be capped at either €1m or 30% of total Malta eligible spend, whichever is the higher. Once works have commenced in Malta, the qualifying company can benefit from an advance grant equivalent to 10% of the cash rebate. 

The cash rebate programme is now eligible for all international crew. To apply for the incentive the minimum spend must be €100,000 in Malta with an overall budget exceeding €200,000. Foreign productions should also engage an ‘Opportunity for All’ (OFA) registered production service company to act as a production coordinator and/or the services of an OFA registered VFX/animation/post-production company.

Labour costs for below-the-line expenditures are no longer limited to EU/EEA/UK nationals, making this incentive applicable to all nationalities. This incentive comes into force immediately until 31 December 2023.

The new tax incentive sees Malta match Italy's and Greece's 40% cash rebate.

Malta film commissioner, Johann Grech, said: “We’ve just got bolder and better. Malta’s strong 40% cash rebate incentive for audiovisual productions has taken another bold step forward. We are determined to create more opportunities which will lead to careers, to build a better and sustainable filming industry.” 

Malta introduces increased 40% cash rebate
Malta introduces increased 40% cash rebate

Malta has introduced a new increased cash rebate of 40% for international film productions hosted in the country, according to the Malta Film Commission.

Malta previously offered a film incentive of 30% of eligible local spending for films and high-end TV productions, mini-series, animation and docs, with an additional 10% available for productions that meet specific conditions including being set in Malta. 

The updated cash rebate incentive for audiovisual productions includes a new hybrid above-the-line cap. Eligible above-the-line expenditures will now be capped at either €1m or 30% of total Malta eligible spend, whichever is the higher. Once works have commenced in Malta, the qualifying company can benefit from an advance grant equivalent to 10% of the cash rebate. 

The cash rebate programme is now eligible for all international crew. To apply for the incentive the minimum spend must be €100,000 in Malta with an overall budget exceeding €200,000. Foreign productions should also engage an ‘Opportunity for All’ (OFA) registered production service company to act as a production coordinator and/or the services of an OFA registered VFX/animation/post-production company.

Labour costs for below-the-line expenditures are no longer limited to EU/EEA/UK nationals, making this incentive applicable to all nationalities. This incentive comes into force immediately until 31 December 2023.

The new tax incentive sees Malta match Italy's and Greece's 40% cash rebate.

Malta film commissioner, Johann Grech, said: “We’ve just got bolder and better. Malta’s strong 40% cash rebate incentive for audiovisual productions has taken another bold step forward. We are determined to create more opportunities which will lead to careers, to build a better and sustainable filming industry.” 

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