New MicroInvest 2026: Higher Tax Credits and Greater Flexibility
The MicroInvest scheme is a government incentive that supports small businesses and self-employed individuals by granting tax credits on investments made in their business, including equipment, digital solutions, and certain operating improvements.
With the introduction of the new 2026–2030 Guidelines, the scheme has been significantly enhanced, offering higher benefits and greater flexibility than before.
Who Can Benefit?
The key updates include:
- Tax credit increased from 45% to up to 65%
- Up to 85% support for Gozo-based businesses
- Maximum cap increased to €65,000 (+ €20,000 uplift in certain cases)
- Ability to claim up to 3 previous years of costs
- No fixed deadlines – applications are now open year-round
- Individual invoices must be at least €500 excluding VAT..
What This Means for You
These changes make the scheme more attractive than ever, particularly for:
- Businesses planning new investments
- Businesses that did not apply in previous years
- Businesses looking to optimise their tax position
At the same time, the updated rules introduce more structured requirements, particularly around eligibility and documentation.
Why It Matters Now
The ability to claim multiple years of costs means that opportunities that were previously missed may now still be recovered.
However, proper planning is key to ensure that:
- Costs qualify under the new rules
- The timing of the application is optimised
- The maximum benefit is achieved
How We Can Help
At Tri-Mer Services, we assist clients in assessing their eligibility and preparing MicroInvest applications in line with the latest guidelines. Get in touch with us to understand how your business can benefit from the updated scheme.
Julian Brincat
Advisory Manager
