Financial incentives for film producers in Malta

Following recent amendments to regulations in Malta there is an opportunity for film producers to benefit from a cash incentive in the form of a grant given to eligible productions on qualifying expenditure incurred in Malta.

Up to 27% of the eligible expenditure can be obtained as a cash rebate by a qualifying production company once filming is complete. For films which do not portray Malta in its own right or do not have particular Maltese cultural content, the highest rebate available is 25%.

A qualifying production is required to submit an application to the Malta Film Commission, including details of the Malta budget for the production as well as completing a Cultural Test questionnaire. Based on an assessment as per specific guidelines as well as the results of the Cultural Test, the Commission may grant a provisional approval no later than 3 weeks after receipt of the application.

The final approval would be granted based upon a review of a final application, including audited accounts and a detailed analysis of the production expenditure in Malta, once shooting is completed. The cash rebate is paid no later than 5 months from the date of receipt of the final application.

Qualifying productions

TV productions, feature films, mini-series, animation and documentaries are all eligible for the grant, provided that they are at least partially produced in Malta.

Qualifying Expenditure

Expenditure incurred during production in Malta on EU services which are eligible for a cash rebate includes but is not limited to:

Accommodation, transportation equipment and hire, location fees, labour, catering services, leasing of offices, computer equipment, props, property,  animals, select equipment, filming equipment, vehicles, and boats. Other qualifying expenditure includes wardrobe rentals, courtesy payments, telecommunications, craft service, laundry and cleaning services and professional services.

Expenditure relating to Producer, Director, Actors, Stunts and their travel & living costs as well as Heads of Departments are all capped under one ceiling of 200,000 Euros.