The rebate is paid by the Maltese government as a reimbursement of eligible costs. The guidelines note it's guaranteed by the government and can be used as collateral with a bank, which matters if you're gap-lending against it. Both Maltese and foreign qualifying companies can apply. A foreign company has to bring in a production service company registered under Malta's Opportunity for All (OFA) programme to coordinate a live-action shoot.
How the percentage is built
| Production type | Base | Discretionary additions | Maximum |
|---|---|---|---|
| Live action, including any VFX or post in Malta | 30% | 5% Malta as Malta or local facilities, 5% maximizing local resources | 40% |
| Animation, VFX, virtual production, post only | 25% | up to 15% for Maltese cultural elements and local resources | 40% |
| Qualifying difficult audiovisual work | 50% |
The extra points aren't locked in at the provisional certificate. The Film Commission reassesses the Maltese elements and your local crew numbers (taken from the OFA portal) at final submission. If you promised a Maltese gaffer and a local grip package and then flew in your own, expect the percentage to drop.
To qualify at all, the project needs €100,000 of Malta spend, a total budget over €200,000, and a pass on the cultural test with at least 40 points.
Worked example: a $1,000,000 feature
At the ECB reference rate for 11 September 2026 (EUR 1 = USD 1.1592), $1,000,000 is €862,664. Say €600,000 is eligible spend in Malta:
- Below-the-line labour, accommodation, rentals, transport: €450,000
- Above-the-line cast and director time in Malta: €150,000
The ATL test: 30% of Malta eligible spend is €180,000, and the €150,000 claimed is under it.
- Base: €600,000 x 30% = €180,000
- Malta plays itself (+5%): €600,000 x 5% = €30,000
- Local crew and suppliers meet targets (+5%): €30,000
- Rebate at 40%: €240,000
- Advance grant after principal photography starts: 10% of €240,000 = €24,000
- Mandatory 0.5% contribution to the OFA Skills Development Fund at final submission: €600,000 x 0.5% = €3,000
Net to the production: about €237,000, before audit and administrative fees.
Worked example: a $5,000,000 series block
$5,000,000 is €4,313,320 at the same rate. Malta eligible spend is €3,500,000, of which €1,300,000 is ATL.
The guidelines cap eligible ATL at €1 million or 30% of Malta eligible spend. Thirty percent of €3,500,000 is €1,050,000, so either way about €250,000 of the ATL doesn't count. The eligible base is €2,200,000 BTL plus €1,050,000 ATL = €3,250,000 (or €3,200,000 if the Commission applies the €1 million option).
- At 40%: €3,250,000 x 40% = €1,300,000
- At the base 30% only: €975,000
That €325,000 gap between base and maximum depends on Maltese hires and locations, so settle them in prep while the crew plan is still open.
Applying
- Talk to the Film Commission early. Applications are due at least 30 working days before principal photography in Malta, and the clock only starts when every mandatory document is in.
- Submit the cultural test, budget with a Malta element, schedule, crew and trainee lists, locations, and a letter on how you'll use Maltese elements and local crew.
- Receive the provisional certificate. The guidelines say the Film Commissioner issues it no later than 30 working days after receiving the application.
- After photography starts, claim the 10% advance with a top sheet and itemized cost report.
- After wrap, file the final submission. The independent audit follows, then the final certificate.
Tell the Commission in writing if eligible spend rises more than 10% above the provisional estimate. Changes to key personnel, schedule, or budget need the Commissioner's agreement, and the FAQ says 10% of the rebate can be withheld if you miss obligations.
Watch-outs
- Hire at least five trainees from the OFA programme and pay them at least the national minimum wage.
- Hero props or costumes go to the Malta Film Commission for promotional use.
- You can't double up with other EU state aid on the same costs, and total aid intensity is limited under EU rules.
- Non-EU/EEA cast and crew need employment licences; the FAQ says to apply eight weeks before production starts.
- Malta Invest describes an 18% refundable VAT, a 7% rate on accommodation, and a 10% withholding tax for foreign performers. Get local tax advice before you set per diems.
Nearby options
Italy runs a tax credit for foreign productions and has larger crew and stage capacity. Greece also runs a cash rebate and has similar Mediterranean coastline. The cultural test explained shows how these points tests tend to work across Europe.