Micro Invest Scheme Guide 2026

The Micro Invest Scheme is one of Malta’s most popular incentives for small businesses. It supports micro and small enterprises by offering a tax credit on investments made to grow, upgrade, or modernise their operations.

This guide explains who is eligible, what costs qualify, how much tax credit you can claim, and how we support you throughout the application process without unnecessary complexity.

What Is the Micro Invest Scheme?

The Micro Invest Scheme is a tax incentive administered by Malta Enterprise that encourages businesses to invest in their operations.

Instead of a cash grant, eligible businesses receive a tax credit calculated as a percentage of approved expenditure, which can be used to reduce income tax payable in future years.

The scheme covers costs incurred between 1 January 2025 and 31 December 2025.

Who Is Eligible for the Micro Invest Scheme?

You may be eligible if your business meets all of the following criteria:

Eligible Businesses

• You are a micro or small undertaking
• You employed no more than 50 employees during the year in which the costs were incurred
• Your turnover or balance sheet total does not exceed €10 million
• You employ at least one person (full-time or part-time)
• You are VAT registered, unless exempt
• You are engaged in an economic activity
• You are not receiving other investment aid for the same costs

The scheme is open to:

• Limited liability companies
• Self-employed persons
• Partnerships
• Start-ups
• Family businesses

Certain sectors are excluded under de minimis State Aid rules.

What Does Micro Invest Support?

Micro Invest supports a wide range of business investments, provided they are directly related to your trade or business.

Eligible Cost Categories Include:

1. Increase in Wage Costs

• You may claim a tax credit on wage increases exceeding 3%
• Calculated against the highest wage cost of the previous two years
• Based on gross emoluments declared to the tax authorities

This is particularly beneficial for businesses growing their team.

2. Furbishing & Refurbishing of Business Premises

Eligible costs include:

• Renovation, upgrading, or extension of licensed business premises
• Retail, offices, hospitality, industrial, storage, and food establishments
• Costs must be supported by fiscal documentation and photographic evidence
• Refurbishing of premises licensed for commercial use intended for short term lets.

3. Investment in Machinery, Technology & Digitisation

You may claim costs for:

• New machinery and equipment
• Computer hardware
• Packaged software solutions
• Custom software, websites, and digital applications
• Website upgrades and accessibility improvements

Maintenance, subscriptions, and hosting fees are not eligible.

4. Motor Vehicles (Commercial Use)

• Commercial vehicles (Euro 5 or better)
• Special purpose vehicles supporting economic activity
• Passenger transport vehicles (PHEV or electric for licensed operators)

Support for fossil fuel vehicles is capped at 30%.

5. Certification Costs

Eligible businesses may claim costs related to:

• ISO 9001, ISO 14001, ISO 22000
• ISO 50001
• HACCP
• CE Marking

Both advisory and certification costs may be included if provided by unrelated parties.

How Much Tax Credit Can You Get?

Aid Intensity

• 45% tax credit for businesses operating in Malta
• 65% tax credit for businesses operating from Gozo

Maximum Aid

• Up to €50,000 per single undertaking over 3 years
• Increased to €70,000 if the business:
  • Operates from Gozo, or
  • Is registered as a family business, or
  • Is majority female-owned

The incentive is granted under de minimis State Aid rules, capped at €300,000 over three years.

• One application per calendar year
• Applications only include costs incurred in the previous year
• Deadlines depend on whether you are:
  • Self-employed (March / May deadlines)
  • A company (May / November deadlines)

Approved applicants receive an Incentive Entitlement Certificate (IEC), which allows the tax credit to be utilised in future years of assessment.

How We Help: End-to-End Micro Invest Support

We assist businesses throughout the entire Micro Invest process, from eligibility checks to post-approval support.

Our Support Includes:

• Eligibility assessment and strategic planning
• Review and classification of eligible costs
• Wage cost calculation and validation
• Application preparation and submission
• Liaison with Malta Enterprise and authorities
• Support in maximising tax credit utilisation

Our focus is to ensure the incentive is optimised, compliant, and commercially worthwhile.

Is Micro Invest Right for Your Business?

If your business has:

• Invested in equipment, premises, or digital tools
• Increased wages or expanded its workforce
• Upgraded systems or processes
• Obtained business certifications

Then Micro Invest could significantly reduce your tax burden.

👉 Speak to our advisors to assess eligibility and let us manage the application process on your behalf.

📅 Speak to our Finance experts: https://nouv.com/contact-us/