Industry Required Certifications and Qualifications Rules, 2026

L.N. 79 of 2026

INCOME TAX ACT

(CAP. 123)

Industry Required Certifications and Qualifications Rules, 2026

IN EXERCISE of the powers conferred by articles 12, 14(2) and

96 of the Income Tax Act, the Minister responsible for finance has

made the following rules:-

The title of these rules is the Industry Required

Certifications and Qualifications Rules, 2026.

In these rules, unless the context otherwise requires

"Act" means the Income Tax Act;

"attainment bonus tax credit" means a fiscal bonus awarded

in favour of the attainment of a relevant qualification as

established by the Corporation in the guidance notes;

"Corporation" means the Malta Enterprise as established by

article 7 of the Malta Enterprise Act;

"course" means a structured programme of tuition or

studies leading to either a relevant certificate or to a relevant

qualification;

"de minimis Regulation" means Commission Regulation

(EU) 2023/2831 of 13 December 2023 on the application of

Articles 107 and 108 of the Treaty on the Functioning of the

European Union to de minimis aid;

"eligible study costs" means such fees as further specified

in the guidance notes, paid by an individual to the university,

institution or other entity recognised by the Corporation for the

admission and attendance to the relevant course and for sitting

for the examinations required to achieve a relevant certificate or

a relevant qualification;

"guidance notes" means the guidance notes as published by

the Corporation from time to time to establish procedures and

guidance in aspects where these rules grant discretion and

decision powers to the Corporation;

"individual" means an individual following a relevant

course;

"Malta Further and Higher Education Authority" means the

Malta Further and Higher Education Authority established by

article 3 of the Further and Higher Education Act;

"public funding sources" means any initiative provided at

national level by any public entity excluding any sponsorships or

similar funding awarded to public service employees granted on

the basis of their employment;

"relevant award" means a relevant qualification or relevant

certificate;

"relevant certificate" means

(a) a document confirming the attainment of an

award at Level 5 or higher under the Malta Qualifications

Framework;

(b) a document confirming the attainment of an

award at Level 3 or 4 under the Malta Qualifications

Framework which is deemed by the Corporation to

constitute a Vocational Education Training;

(c) a document confirming the attainment of an

industry-recognised certification;

"relevant qualification" means an academic qualification

that, in accordance with the Education Act or of the Mutual Cap.

327. Recognition of Qualifications Act is classified, or is recognised,

as being equivalent to a full qualification at Level 6 or higher

under the Malta Qualifications Framework;

"STEM" means Science,

Technology,

Engineering,

Economics, and Mathematics;

"Vocational Education Training" means a course of studies

that emphasises acquiring knowledge and skills through direct

experience and real-world application, rather than solely through

theoretical instruction and leads to the attainment of relevant

skills required for a specific employment. The Corporation shall

expect that at least twenty per cent (20%) of the learning hours

constitute experiential learning or hands-on learning.

An individual may claim a tax credit that shall not exceed Get Qualified

seventy percent (70%) of the eligible study costs paid by the individual tax credit.

leading to the attainment of a relevant award. The maximum tax credit

awarded to an individual shall be established by the Corporation in the

guidance notes which shall not exceed

(a) one thousand five hundred euro (€1,500) when the

relevant certificate is determined by the Corporation to qualify as

Vocational Education Training and has been classified by the

Malta Further and Higher Education Authority at a Level 3

certificate under the Malta Qualifications Framework;

(b) two thousand five hundred euro (€2,500) when the

relevant certificate is determined by the Corporation to qualify as

Vocational Education Training and has been classified by the

Malta Further and Higher Education Authority at a Level 4

certificate under the Malta Qualifications Framework;

(c) two thousand five hundred euro (€2,500) when the

relevant certificate is determined by the Corporation to qualify as

an industry-recognised certification;

(d) one thousand euro (€1,000) and an additional fifty

euro (€50) for each European Credit Transfer and Accumulation

System unit or for every twenty-five (25) tuition and learning

hours for any relevant certificate that is classified as a Level 5

certificate under the Malta Qualifications Framework;

(e) fifty euro (€50) for each European Credit Transfer

and Accumulation System unit or for every twenty-five (25)

tuition and learning hours for any relevant certificate that is

classified as a Level 5 certificate under the Malta Qualifications

Framework;

(f) seventy-five euro (€75) for each European Credit

Transfer and Accumulation System unit or for every twenty-five

(25) tuition and learning hours for any relevant award that is

classified as a Level 6 certificate under the Malta Qualifications

Framework;

(g) one hundred and seventy euro (€170) for each

European Credit Transfer and Accumulation System unit or for

every twenty-five (25) tuition and learning hours for any relevant

award that is classified as a Level 7 or 8 certificate under the

Malta Qualifications Framework

Provided that the attainment of a doctorate degree or

equivalent may be supported at seventy per cent (70%) of the

total eligible costs irrespective of the number of European Credit

Transfer and Accumulation System units;

(h) one hundred and seventy euro (€170) for each

European Credit Transfer and Accumulation System unit or for

every twenty-five (25) tuition and learning hours for any relevant

award that is classified as a Level 6 certificate under the Malta

Qualifications Framework

Provided that

(i) the tax credits referred to in this rule may not be

claimed if the study costs have been fully or partially financed

through other public funding sources or through third parties,

unless the funding is to be repaid in full by the individual;

(ii) the tax credit awarded as referred to in this rule shall

be due as a deduction from the tax payable by the individual on

his chargeable income from the year of assessment following the

calendar year in which the relevant award is attained or the year

of assessment following the calendar year in which the tax credit

is awarded as shall be determined by the Corporation; and

(iii) any tax credit awarded which is not absorbed by the

tax payable for that year of assessment may be carried forward to

be allowed as a tax credit for the subsequent fifteen (15) years of

assessment and such tax credit shall remain effective subject that

such tax credit is utilised in a continuous manner throughout the

subsequent fifteen (15) years of assessment.

(1) Irrespective of any funding awarded, including Attainment

funding from public funding sources in addition to any tax credit bonus tax credit.

awarded in accordance with this rule, an individual who attains a

relevant qualification

(a) at Level 6 under the Malta Qualifications Framework

which is determined by the Corporation to qualify as a STEM

qualification shall be entitled to an attainment bonus tax credit of

three thousand euro (€3,000);

(b) at Level 7 under the Malta Qualifications Framework

shall be entitled to an attainment bonus tax credit of three

thousand euro (€3,000);

(c) at Level 7 under the Malta Qualifications Framework

which is determined by the Corporation to qualify as a STEM

qualification shall be entitled to an attainment bonus tax credit of

five thousand euro (€5,000); and

(d) at Level 8 under the Malta Qualifications Framework

which is determined by the Corporation to qualify as a STEM

qualification shall be entitled to an attainment bonus tax credit of

ten thousand euro (€10,000).

(2) Up to half of the attainment bonus tax credit, shall be

utilised in the third (3) year of assessment following the year in which

the qualification is attained and the remaining half of the attainment

bonus shall be utilised in the fourth (4) year of assessment following

the year in which the qualification is attained and any attainment

bonus tax credit which may not be utilised, shall be forfeited and shall

not be carried forward to any subsequent years. In the relevant years of

the attainment bonus tax credit, the tax credit may be utilised prior and

in conjunction with the Get Qualified tax credit awarded under rule 3.

(1) When an individual attains a relevant award, the

individual shall within twelve (12) months from the day of the

attainment of the relevant award, submit an application to the

Corporation for the benefits provided in these rules.

(2) In any continuous five (5) calendar year period, an

individual may only submit four (4) applications and may not be

awarded a further tax credit in respect of the attainment of any other

award.

The tax credit and the attainment bonus tax credit referred

to in these rules shall apply to courses completed on or after 1st

January 2026 and on or prior to 31st December 2030

Provided that in so far as an individual who has

commenced a course prior to 1st January 2026 may submit a request to

the Corporation by not later than 31st December 2026, requesting that

the support is to be calculated in accordance with the parameters

established in the Deductions and Tax credits (Relevant Qualifications

for Industry) Rules, and in the Tax Credit (Higher Educational

Qualifications) Rules. Upon submitting such a request, the individual

shall be obliged to provide the required documentation confirming the

attainment of the relevant award, by not later than 31st December

2030. All applications submitted shall be required to comply with the

applicable State aid rules, including the submission of all information

and documentation required under the de minimis Regulation.

When the individual requesting the benefit is

(a) a part-time self-employed individual that requests

support in relation to a course of studies that is related to his

current part-time position, profession or employment;

(b) a full-time self-employed individual that requests

support in relation to a course of studies that is related to his

current position, profession or employment;

(c) an employed individual, whether employed on a full

time or part-time basis, that requests support in relation to a

course of studies that is related to his current position, profession

or employment,

the maximum support may not exceed three hundred-thousand

euro (€300,000) over a period of three (3) years in accordance with the

terms and conditions of the Commission Regulation (EU) 2023/2831

of 13 December 2023 on the application of Articles 107 and 108 of the

Treaty on the Functioning of the European Union to de minimis aid as

shall be established in the guidance notes.

The second proviso to rule 5 of the Deductions and Tax Amends the

Credits (Relevant Qualifications for Industry) Rules shall be substituted Deductions

Tax Credits

by the following new proviso

(Relevant

Qualifications

for Industry)

"Provided further that the Corporation shall not issue Rules.

the tax credit certificate in respect of an application covering a

course or programme of studies leading to a relevant

qualification unless the individual submits an application to the

Corporation declaring the intention of benefit from these rules by

31 st December 2026 and provides the required documentation to

confirm the attainment of the relevant qualification by 31 st

December 2030.".

Immediately after rule 7 of the Tax Credit (Higher Amends the Tax

Educational Qualifications) Rules there shall be added the following Credit

Educational

new rule

Qualifications)

Rules.

" Deadline of

8. These rules shall apply

submissions.

(a) to courses commencing before 1st

January 2026; and

(b) if the individual who has

commenced the course or programme of

studies leading to a relevant qualification

submits an application to the Corporation

declaring the intention of benefitting from

these rules by 31st December 2026 and provide

the required documentation to confirm the

attainment of the relevant qualification by 31st

December 2030.".

€0.63