A first incentive takes the form of a cash grant given to eligible productions on the qualifying expenditure incurred in Malta. Up to 25% of the eligible expenditure can be obtained as a cash rebate by a qualifying production company once filming is complete. Feature film and television productions, mini-series, animation and documentaries are all eligible for the incentives, provided that they are at least partially produced in Malta. A qualifying production ought to present an application to the Malta Film Commission, including a detailed projection of the Malta budget for the production and completion of the Cultural Test. Upon the assessment based on specific guidelines and performance in the Cultural Test, the Commission would grant a provisional approval no later than 3 weeks after receipt of the application.

The final approval would be granted upon review of a final application, including audited accounts and a detailed analysis of the production expenditure in Malta, after shooting is completed. The cash rebate is forwarded to a qualifying production no later than 5 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, 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 includes wardrobe rentals, courtesy payments, telecommunications, craft service, laundry and cleaning services and professional services.

Presentation of expenditure should be net of VAT. This is charged at 18% and is fully refundable on all goods and services.