FILMING
Featured in Game of Thrones, The Da Vinci Code and many others.
Malta’s strategic geographical location, diverse landscapes, historic backdrops, and reliable supply of extras make it an ideal destination for film production Malta projects. The proactive support of the local authorities, together with continued investment in the country’s film facilities, has attracted internationally renowned producers and filmmakers. Blockbusters, Oscar-nominated and award-winning films, and acclaimed TV series such as Game of Thrones, The Da Vinci Code, Gladiator, World War Z, Captain Phillips, Murder on the Orient Express, Jurassic World Dominion, Napoleon, Gladiator II, and Jurassic World Rebirth have all been filmed in Malta, showcasing the island’s versatility as a world-class filming destination. Malta has also become a preferred location for commercials promoting high-end and luxury brands.
The success of film production Malta is further supported by a wide range of incentives offered by the local authorities, including attractive tax incentives, as outlined below.
Promethean provides tailored advice on the incentives available for film production Malta projects and assists clients with preparing and submitting the necessary applications to secure these benefits.
We can also provide consultancy services in relation to the following matters:
Pertinent contracts and required permits for film production services.
Attainment of the required licenses, customs clearance, and ATA Carnet for importation of film production equipment, as well as any required clearance from the Maltese Health Authorities, all forming part of comprehensive film production services support.
Employment matters in relation to the employment of extras including minors, social security contributions for local and foreign employees, visas, and work permits within film production services coordination.
Tax incentive applications including applications for tax refunds where applicable, as part of end-to-end film production services assistance.
Back-office services before and during production stages, including on-site accountants where required, delivered through professional film production services.
Promethean offers the following services
Cash Grant
A first incentive takes the form of a cash grant awarded to eligible productions based on qualifying expenditure incurred in Malta. Up to 40% of eligible expenditure can be claimed as a film tax rebate under Malta’s Screen Malta cash rebate scheme, provided a qualifying production company completes filming and meets all required criteria. The rebate typically starts at 30–35% and can reach the full 40% for productions that use Malta Film Studios facilities or otherwise maximise the use of local resources and content.
A qualifying production must submit an application to the Malta Film Commission, including a detailed projection of the Malta budget for the production and completion of the Cultural Test. Following assessment based on established guidelines and performance in the Cultural Test, provisional approval is typically granted within three weeks of application submission under the film tax rebate Malta programme.
Final approval is issued upon review of the completed application, including audited accounts and a detailed breakdown of production expenditure in Malta, after filming has concluded. The film tax rebate Malta is then disbursed to the qualifying production no later than five months from the date of receipt of the final application.
QUALIFYING EXPENDITURE
Expenditure incurred during production in Malta on EU services is eligible for a cash rebate under film production incentives Malta, including the following items:
- EU below-the-line labour
- Accommodation
- Transportation equipment and hire
- Location fees
- Catering services
- Per diems
- Leasing of offices
- Computer equipment
- Props, property, animals, equipment, vehicles, and boats
Other qualifying expenditure under film production incentives Malta includes wardrobe rentals, courtesy payments, telecommunications, craft service, laundry and cleaning services, and professional services.
Presentation of expenditure should be net of VAT. VAT is charged at 18% and is fully refundable on all goods and services within the framework of film production incentives Malta.
Tax Credits
Investment aid for audio-visual facilities is also available under the pertinent Malta legislation. The aid is offered in the form of tax credits to a qualifying company in respect of an initial investment project and qualifying expenditure under film investment aid schemes.
VAT stands at 18% and is fully refundable to productions on all goods and services within the framework of film investment aid.
INVESTMENT AID
Investment aid for audiovisual facilities and qualifying companies is offered by Malta Enterprise. Investment aid for facilities for filming and audiovisual productions shall include:
The production of audio-visual productions consisting of feature films, television films, advertisements, and documentaries, as may be approved by Malta Enterprise under film investment aid provisions;
The provision of film studios and film sets, editing facilities, and filming equipment required in the production of feature films, television films, advertisements, and documentaries, as may be approved by Malta Enterprise.
Furthermore, companies engaged in the above-mentioned activities are required to have their project pre-approved by the Malta Film Commission to ensure that the applicant satisfies the minimum standard in the sector for eligibility under film investment aid.
Co-Productions
Malta is a member of the European Convention on Cinematographic Co-production (“Convention”), which aims to promote the development of European multilateral cinematographic co-productions, safeguard the creation and freedom of expression, and defend the cultural diversity of European countries. This framework strengthens opportunities for film co-production Malta projects within Europe.
In order to obtain co-production status under film co-production Malta, a production must involve at least three co-producers established in three different parties to the Convention. The participation of one or more co-producers not established in such parties is permitted, provided their total contribution does not exceed 30% of the total production cost. The co-produced work must qualify as a European cinematographic work.
Where these conditions are met, the Convention treats all approved co-productions—validated by the competent authorities of the parties—as national films. As a result, they are entitled to the same benefits granted to domestic productions, further enhancing the value of film co-production Malta arrangements.
The Convention also addresses key areas such as the minimum and maximum contribution levels of each co-producer, co-ownership rights over the original picture and sound, the balance of financial and artistic/technical participation, and measures to facilitate production and export. It also allows each party to require a final version of the work in one of its official languages.
On 23 September 1997, representatives of the Government of Canada and the Republic of Malta signed an agreement on audiovisual co-productions (“Agreement”), further strengthening film co-production Malta opportunities. The Agreement applies to films produced by independent producers for cinema, television, videocassette, or any other form of distribution, regardless of genre, length, or format.
Under Article 3(1) of the Agreement, co-producer contributions may range between 20% and 80% of the total production cost, with technical and creative contributions required to reflect the level of investment. Key creative personnel, including producers, scriptwriters, directors, technicians, and production staff, must be Canadian or Maltese citizens or permanent residents of either contracting state. Any exception requires joint approval by the competent authorities of both countries, namely the Minister of Canadian Heritage and the Maltese Minister responsible for education and cultural heritage matters.
Article 7 of the Agreement stipulates that the original soundtrack must be produced in English, French, or Maltese. Dubbing or subtitling must be carried out in either Malta or Canada, unless otherwise approved by the relevant authorities. These provisions continue to support structured film co-production Malta collaborations between the two countries.