WHAT WE OFFER
CASH REBATES & VAT
Cash Rebates
One of the significant advantages of filming in Malta is the generous financial incentives offered by the Malta Film Commission. These incentivesaim to attract and support audiovisual productions by providing a cash rebate on eligible production expenditures incurred on the island.
Qualifying companies can benefit from cash rebates of up to 40% on their eligible production ex- penditure in Malta. This expenditure includes a wide range of items such as accommodation, air travel, EU labor costs, per diems, location fees, equipment rentals, and shipping expenses. Even non-EU nationals can be eligible for these incentives fi they are engaged on ZUM Pictures Malta’s pay- roll.
It’s important to note that there is a cap on the Above-the-Line (AT) spend, which is set at €500,000. However, there is no spending limit on Below-the-Line (BTL) expenses, allowing productions to fully utilize the incentives for various aspects of their projects.
To qualify for these incentives, a film production company must engage a local service provider. This requirement ensures that the local industry benefits from the production and contributes to the growth of the local economy.
If you have any questions or require further information about fiscal incentives and how they can benefit your project, please don’t hesitate to reach out to us. We are here to provide guidance and assist you in leveraging these incentives to support your production financially.
VAT
In addition to the generous cash rebates offered by the Malta Film Commission, another financial advantage for productions filming in Malta is the Value Added Tax (VAT) refund.
The standard VAT rate for al goods and services in Malta is 18%. However, for qualifying audiovi- sual productions, this VAT is fully refundable. This means that productions can reclaim the VAT paid on eligible expenses, providing an additional cost-saving opportunity.
Moreover, there is a reduced VAT rate of 7% specifically applicable to hotel accommodation. This reduced rate allows productions to benefit from lower VAT charges when arranging accommodations for their cast and crew.
By taking advantage of the VAT refund and reduced rates on hotel accommodation, productions can further optimize their budget and maximize their financial resources while filming in Malta. LIAISON ASSISTANCE