The Government of Malta has recently upgraded the cash rebates for filmmakers making the financial guidelines more attractive to the film industry. Productions which satisfy a cultural test can benefit from a rebate up to 40% of eligible expenditure.

Qualifying productions are required to present a provisional application to the Malta Film Commission, including a detailed projection of the Malta budget for the production.

The rebate is given once filming is complete and on receipt of the audit report and upon final review by the Commissioner, the cash rebate is forwarded to the qualifying production no later than five months from the date of receipt of the presented production expenditure in Malta.

Feature film, Television film or Television Series or Mini-Series, Animation, Creative documentary, Transmedia and Cross-media productions are all eligible for the incentives, provided that they are all or partially produced in Malta.

Qualifying expenditure incurred during production in Malta on EU services is eligible for a cash rebate, including the following items: EU below-the-line labour, accommodation, transportation equipment and hire, location fees, catering services, per diems, leasing of offices, computer equipment, props, property, animals, equipment, vehicles, and boats.

Other qualifying expenditure includes wardrobe rentals, courtesy payments, telecommunications, craft service, laundry and cleaning services and professional services.

The application must be accompanied by a detailed budget projection referring to the activities carried out in Malta for the production. Reimbursement is granted only after completion of filming and receipt of validation report

To be eligible for the incentive, the applicant company must be qualified in the following ways:

– In the case of a foreign qualifying company, it must be a special type corporate vehicle or a company that carries out or intends to carry out in Malta a business activity considered a qualifying production.

– In the case of a local qualified company, it must have audiovisual production as its object and principal activity and must be duly registered as an audiovisual production company in Malta, have at least one director or majority shareholder of the company who is a Maltese/European Citizen.

– In the case of an audiovisual studio/installation whose main purpose and activity is animation and/or VFX activity and is a company that is duly registered as an audiovisual studio/installation in Malta, must have at least one director or major shareholder of the company who is a Maltese/European Citizen.

The minimum spend must be €100,000 in Malta, with an overall budget exceeding €200,000. The limits applicable to “difficult audiovisual works” (typically, low-budget productions with limited distribution prospects, experimental works and/or those dealing with a very high level of creative risk) are a minimum spend in Malta of €50,000 with an overall budget exceeding €100,000.

Foreign qualifying outfits should also engage with an “Opportunity for All” (OFA)-registered production service company to serve as the production coordinator in the case of live-action projects, and/or avail themselves of the services of an OFA-registered VFX/animation/post-production firm.

The Malta Business Agency team can support foreign and local companies interested in obtaining financial incentives through the Malta Film Commission. If you are interested in a first evaluation you can contact our offices by filling the following form.