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 in relation to qualifying expenditure.

VAT stands at 18% and is fully refundable to productions on all goods and services.

Investment Aid

Investment aid for audiovisual facilities and qualifying companies is offered by Malta Enterprise Corporation. 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;
• The provision of film studio 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 preapproved by the Malta Film Commission to ensure that the applicant satisfies the minimum standard in the sector.