Micro Invest Scheme 2026

The Micro Invest Scheme is designed to support businesses; including start-ups, family businesses and self-employed individuals; by encouraging investment in innovation, expansion and operational development. Eligible businesses can benefit from a tax credit of 45% on eligible expenditure incurred during 2025.

Businesses operating from Gozo can benefit from an additional 20% i.e., a total tax credit of 65% on eligible expenditure.

The standard maximum tax credit available under the Scheme is €50,000 over a rolling three‑year period. However, this capping increases to €70,000 for businesses that satisfy any of the following criteria:

• Operate from Gozo,
• Registered as a Family Business, or
• Are majority owned (over 50%) by female individual/s.

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Who Can Apply?

To qualify for the Micro Invest Scheme, businesses must satisfy the following conditions:

• Did not employmore than 50 employees in 2025.
• Have at least one employee at the time of application.
• Generated an annual turnover or held total assets not exceeding €10 million in the fiscal year preceding the year of application.
• Be properly registered for VAT, unless exempted under applicable regulations.

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What Costs Are Covered?

The Scheme supports a wide range of investments, including:

• Increases in wage costs exceeding 3% when compared to the highest wage cost from the previous two fiscal years.
• Refurbishment, extension or alterations to business premises carried out by third parties.
• Acquisition of new machinery, equipment or technology that enhances business operations.
• Digital transformation initiatives such as new software, hardware, websites or digital applications.
• Sustainable energy investments, including renewable energy systems and energy‑efficiency upgrades.
• Purchase of new or first-time registered commercial vehicles in Malta, including PHEV, electric vehicles or having at least Euro 5 emission standards.
• Obtaining or extending business‑relevant certifications.

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Application Deadlines

• ‍Self-employed: 25^th March 2026‍
• Companies: 27^th May 2026‍
• Late submissions accepted until 25^th November 2026

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Get Expert Guidance

Need help assessing your eligibility to benefit from this Scheme? Contact us.

Such information is accurate as of the last update. The scheme may be subject to changes or expiration, so we recommend verifying its status before applying.

Last update: 03/02/2026