Micro Invest Scheme 2026 – Key Deadlines and Preliminary Guidelines

Enterprise and self-employed individuals may avail themselves of the Micro Invest Scheme, with the primary deadlines as follows:

Self-employed: 25 March 2026

Companies: 27 May 2026

Should applicants not be able to meet the primary deadlines outlined above, they may still apply by the late submission deadline of 25 November 2026.

Eligible expenditure includes:

• Furbishing or refurbishing costs

• Investment costs

• Wage increases (for employees who remained with the same employer for more than 4 years)

• Motor vehicle costs (minimum EURO 5 standard)

• Certification costs

While the minimum tax credit for undertakings is set at 45% (65% if operating from Gozo) of eligible expenditure, the following criteria must be satisfied:

• During the year in which the costs were incurred, the undertaking did not employ more than 50 full-time employees (as verified through Jobsplus);

• Turnover and/or annual balance sheet total does not exceed €10 million;

• As at the date of application, the undertaking must employ at least one person, whether on a part-time or full-time basis.

The capping of this incentive over a rolling period of three (3) years is of €50,000 per single undertaking. This may be increased by €20,000 for undertakings operating from the sister island of Gozo, those registered as a Family Business, or the undertakings whose ownership is at least 50% attributable to female individuals.

As you may be aware, the Micro Invest Scheme was referenced as a budgetary measure last October and, as such, the final guidelines for the scheme have yet to be published for costs incurred in 2026. Nevertheless, as a preliminary indication, please note the following:

• An overall capping of €65,000 for Maltese-based enterprises at a tax credit of up to 65% of eligible investment costs.

• For Gozo-based enterprises, the overall capping increases to €85,000.

• Tax credits on wage increases will be subsidised by 65%, up to a maximum of €780 for Malta-based employees or €960 for Gozo-based employees, provided they have remained with the same employer for more than 4 years.

If you wish to explore how you can avail yourself of this scheme for costs incurred in 2025, please reach out to us and allow us to guide you further.

Get in Touch:

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Yasmine Galea

ygalea@quazar.mt / +356 2388 4600