The new Micro Invest Guidelines have been published, introducing significant improvements for businesses planning eligible investments between 2026 and 2030.

Below we highlight the main updates and what they may mean for your business.

1. Higher Tax Credits Available 

Under the new scheme, the aid intensity has increased to:

• Up to 65% for businesses operating in Malta.
• Up to 85% for businesses operating in Gozo.

This means businesses may recover a larger portion of their qualifying expenditure through tax credits.

2. Increased Maximum Support

The maximum amount of tax credits that can be awarded over a three-year period has also increased.

The additional €20,000 remains available to certain categories of businesses, including:

• Family businesses.
• Female-owned undertakings.
• Businesses operating from Gozo.
• Registered social enterprises.

The additional €20,000 remains available to certain categories of businesses, including:

• Family businesses.
• Female-owned undertakings.
• Businesses operating from Gozo.
• Registered social enterprises.

3. New Support for Employee Wage Growth and Retention 

A new employee retention measure has also been introduced. Businesses may qualify for additional support where employees:

• Have been employed for more than four years; and
• Receive a wage increase exceeding 3%.

The maximum annual support available is:

• €780 per employee for Malta-based businesses.
• €1,020 per employee for Gozo-based businesses.

Support may be claimed for up to two years following the wage increase.

4. Broader Eligibility and Application Process Changes 

The new scheme widens access to support and expands the range of qualifying expenditure.

Key changes include:

• SaaS software implementation and the first 12 months' subscription are now eligible, including accounting software and AI subscription services.
• All tangible assets (including vehicles) must be new and used for the purpose of the business
• Tax credits must generally be utilised within five years.
• A minimum eligible invoice value of €500 (excluding VAT) will apply.
• Processing timelines will depend on the level of CPA involvement: applications fully certified by a CPA, will be processed within approximately four weeks of submission, whereas all other applications will be processed within approximately six months.
• Eligible expenditure incurred during any of the previous three calendar years may be included, provided it has not been claimed previously. Businesses may still submit one application per calendar year.

This article reflects the guidelines published by Malta Enterprise as at 1st July 2026. 

The new Micro Invest Guidelines apply to eligible expenditure incurred from 1 January 2026 onwards. Over the years, we have successfully assisted many of our clients to obtain such tax credits. Are you eligible for this scheme? For further information contact:

*The objective of this summary is to outline the principal elements of the rules being summarised herein. Accordingly, it is not intended to be provided by way of comprehensive and definitive advice. Readers should seek professional advice by contacting DFK Malta Tax & Consultancy Limited before acting upon any information included in this article. 

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