Malta Enterprise issues incentive guidelines in relation to R&D

Aid under this Scheme can be in the form of tax credits, cash grants or a combination of both. 

Maximum Aid

Maximum aid that may be awarded is primarily determined according to the size of the enterprise in line with the below table:
 

Size	Maximum Aid for industrial research	Maximum Aid for experimental development
Large Enterprises	50% of eligible costs	25% of eligible costs
Medium Enterprises	60% of eligible costs	35% of eligible costs
Small Enterprises	70% of eligible costs	45% of eligible costs

Maximum aid entitlement may be increased by 5% - 25% subject to the satisfaction of a number of conditions in relation to the project, as stipulated in the guidelines. 

Eligible Costs

Eligible costs include:

•  Wages of researchers, technicians and other supporting staff to the extent that they are employed on the project;
• Costs of instruments and equipment required for the project, to the extent and for the period used for the project. 
• Costs of contractual research, technical knowledge and patents bought or licensed from outside sources at arm’s length conditions, as well as consultancy and equivalent services used exclusively for the research project. 
• Costs of buildings and land, to the extent and for the duration period used for the project.
• Additional overheads and other operating expenses, including costs of materials, supplies and similar products, incurred directly as a result of the project.

If your business will be investing Research and Development during the years 2024 – 2026, feel free to get in touch to assess eligibility under this Scheme. 

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