Micro Invest

Mandy Caruana
Apr 17
2 min read

Updated: Jul 31

Upcoming deadline for Companies and Self-Employed: 26/11/2025

Malta Enterprise

The scheme encourages undertakings—including start-ups, family businesses, and self-employed individuals—to invest in their operations with the aim of innovating, expanding, and developing their business. Beneficiaries will receive support through a tax credit, calculated as a percentage of eligible expenses.

Cut-off dates:	Costs incurred in 2024: Late Submissions for both Companies and Self-Employed: 26/11/2025 Costs incurred in 2025: Cost incurred by Self- Employed: 25/03/2026 Costs incurred by Companies: 27/05/2026 Late Submissions for both Companies and Self-Employed: 25/11/2026
Aid Intensity:	45% of eligible expenditure 65% of eligible expenditure for undertakings operating from Gozo 30% for fossil fuel-powered motor vehicle
Tax Credit:	€50,000 over any period of three (3) consecutive fiscal years €70,000 for undertakings operating from Gozo, family businesses or undertakings having more than 50% of female ownership
Target Group:	Micro & Small enterprises

Scheme Summary

Micro Invest encourages undertakings to invest in their operations in order to drive innovation, expansion, and growth. Undertakings seeking to benefit from this incentive may submit one (1) application per calendar year.

Eligibility

Applications will be accepted from undertakings that, at the time of application, meet all the following criteria:

The undertaking employed no more than fifty (50) full-time employees during the year the eligible costs were incurred, as verified by data from Jobsplus.
The undertaking’s turnover or annual balance sheet total did not exceed €10 million in the fiscal year prior to the year of application.
At the date of application, the undertaking must employ at least one (1) person, either on a full-time or part-time basis.
Unless exempt, the undertaking must be properly registered with the VAT Department.

Please note: Undertakings involved in activities excluded under the de minimis Regulation are not eligible. Additionally, those that have applied for investment aid schemes—such as the Investment Aid Tax Credits 2014–2020 or the Invest scheme—cannot apply for this incentive for investments made in the same year.

Eligible Costs