MicroInvest 2026 Malta – Complete Guide for SMEs
The MicroInvest Scheme has reopened for 2026, offering eligible businesses and self-employed individuals in Malta the opportunity to claim significant tax credits on investment costs incurred in 2025. This scheme remains a valuable tool to support growth, enhance productivity, and offset the financial burden associated with business investment.
Under the MicroInvest arrangement, qualifying entities may receive a tax credit of up to 45% of eligible expenditure, subject to established limits. The incentive is particularly beneficial for micro and small enterprises, start-ups, family businesses, and self-employed professionals who have made substantive investments in their operations.
Who Can Benefit?
To qualify for MicroInvest, an undertaking must generally satisfy criteria including:
- Employing fewer than 50 full-time employees in the year in which the costs were incurred;
- Having a turnover or balance sheet total within the SME threshold;
- Employing at least one part-time or full-time employee at the time of application;
- Being compliant with tax, VAT, and social security obligations.
Eligible Costs
A broad range of expenditure may be claimed for tax credits, including but not limited to:
- Increases in wage costs (above a 3% benchmark relative to prior years);
- Refurbishment and upgrading of commercial premises;
- Purchases of new machinery, equipment, or technology assets;
- Digital transformation investments such as software, hardware, websites, and related systems;
- Commercial vehicles that meet prescribed conditions;
- Costs associated with attaining recognised business certifications.
Tax Credit Cap and Additional Support
The standard maximum tax credit available per undertaking is €50,000 over any three-year period. An enhanced cap of €70,000 may be available to businesses meeting certain criteria, such as those:
- Operating from Gozo;
- Registered as a Family Business;
- With more than 50% female ownership.
Deadlines for 2025 Applications
For expenditure incurred in 2025, the key submission dates are:
- Self-Employed Individuals: 25 March 2026
- Companies: 27 May 2026
There is also a late submission deadline later in the year for those who may miss the primary dates, which still allows businesses to claim their entitlements.
Tri-Mer Services Can Assist
Our advisory team at Tri-Mer Services can help you determine eligibility, identify qualifying expenditure, prepare complete documentation, and manage your MicroInvest submission through Malta Enterprise’s online channels.
If you incurred eligible costs in 2025 and haven’t yet reviewed your position under this scheme, now is the time to begin the application process.
Julian Brincat
Advisory Manager
