MICRO INVEST REGULATIONS

MICRO INVEST

SUBSIDIARY LEGISLATION 463.58

MICRO INVEST REGULATIONS

1st January, 2026

LEGAL NOTICE 148 of 2026.

(1)

The title of these regulations is the Micro Invest

Regulations.

In these regulations, unless the context otherwise

requires

"Act" means the Malta Enterprise Act;

"applicant undertaking" means a business, being a legal

person, that submits an application for support in accordance

with these regulations and as further specified in the guidelines,

independent of any related undertaking within the definition of

a single undertaking as established in the guidelines;

"Corporation" means Malta Enterprise established in

accordance with the Act;

"eligible expenditure" means the procurement of new

tangible assets, refurbishment of business premises, the

procurement and further development of digital solutions,

increase in wage costs of full-time employees and any further

costs as established in the guidelines;

"family business" shall have the meaning assigned to it

by the Family Business Act;

"female-owned business" means

(a)

a female self-employed person;

(b)

a partnership or a company in which the

majority of shares and voting rights are owned by one (1)

woman; or

(c)

a partnership or a company in which the

majority of shares and voting rights are owned by a

group of women and where the largest percentage of

shares and voting rights are controlled by a single

woman;

"guidelines" means the set of rules issued by the

Corporation from time to time in accordance with the Act;

MICRO INVEST

"social enterprise" means an undertaking which is duly

registered as a social enterprise organisation in accordance with

the Social Enterprise Act and which holds a valid certificate

issued by the Regulator of Social Enterprise Organisations.

(1)

Where the Corporation is satisfied that an

applicant undertaking which is carrying out a trade or business

requires assistance to expand, innovate or invest in its business in

Malta, the Corporation may provide such an applicant undertaking

with a tax credit.

(2)

For an applicant undertaking operating from Malta, the

tax credit shall not exceed sixty five percent (65%) of the eligible

expenditure and for an applicant undertaking operating from Gozo, the

tax credit shall not exceed eighty five percent (85%) of the eligible

expenditure.

(3)

The maximum eligible tax credits for each applicant

undertaking shall be capped at sixty five thousand euro (€65,000) over

any three (3) year period. This capping shall be increased by

(a)

twenty thousand euro (€20,000) for applicant

undertakings operating from Gozo;

(b)

twenty thousand euro (€20,000) for applicant

undertakings registered as a family business;

(c)

twenty thousand euro (€20,000) for applicant

undertakings that are female-owned businesses; or

(d)

twenty thousand euro (€20,000) for applicant

undertakings registered as a social enterprise.

(4)

In the case of partnerships, the eligible amount shall be

split according to the ownership and legal persons forming part of

multiple partnerships or carrying out other activities through self-

employment, which may receive support through the different

undertakings, but the cumulative tax credit awarded shall be capped at

the relevant maximum capping as established in sub-regulation (3).

(5)

Without prejudice to any other further restrictions that

may be imposed by the Corporation in the guidelines subject to the

provisions of article 8(3)(a) of the Act, in order to qualify for the

benefit under sub-regulation (3), at the application stage the applicant

undertaking shall

(a)

employ at least one (1) person on full-time or part-

time basis;

(b)

not employ more than fifty (50) full time

employees in its trade or business; and

MICRO INVEST

(c)

be duly registered with the Value Added Tax

Department, unless exempted.

The Corporation shall establish the submission deadline

Deadline for

submission of

parameters in the scheme guidelines

application.

Provided that no assistance shall be granted in terms of

these regulations by the Corporation after 31st December 2030.