MALTA

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive	30%-40% Rebate
Labor
Resident ATL	30-40%
Resident BTL	30-40%
Non-Resident ATL	30-40%
Non-Resident BTL	30-40%
Labor Uplifts
Qualified Spend
Spend	30-40%
	30% on all eligible expenditure on qualified production. 25% on all eligible animation/VFX expenditure. See Cash Rebate Guidelines for a full list of qualifying expenditure.
Spend Uplifts	5% - Malta features as Malta or local usage of facilities 5% - Maximization of local resources 15% (animation only) - discretionary uplift based on Maltese cultural elements and use of local resources
Minimum/Caps
Minimum Spend	€100K (€200K overall budget)
Project Cap	None
Compensation Cap	ATL varies ( Maximum cash back is €5M)
Annual Cap	None
Application
	An application must be presented to the Commissioner for provisional approval, together with a detailed projection of the Malta Budget, a completed Cultural Test and requested supporting documents, at least 30 working days before planned commencement of the production's principal photography or commencement of Animation or VFX’s in Malta.
Additional Requirements
Screen Credit	Yes
CPA Audit	Yes
Cultural Test	Yes
Local Production Company	Yes
Income Tax Withholding
Sunset Date	December 31, 2023
Malta Film Commission +356.2180.9135 info@mfc.com.mt maltafilmcommission.com/