Tax Credit on Higher Educational Qualifications

Tax Credit on Higher Educational Qualifications

Must not receive other incentives for the same qualification; must remain employed in Malta for at least 4 years (or 5 years if availed of for 2 years); degree must not be a prerequisite for their profession.

Qualifying Employment in Innovation and Creativity (Personal Tax)

Qualifying Employment in Innovation and Creativity (Personal Tax)

Must be a non-resident individual in Malta employed in an eligible role; minimum salary €52,000/year; must not own more than 25% of employer’s shares; must have valid health insurance, stable income, and suitable accommodation.

Work Exposure Scheme – Summer Students

Work Exposure Scheme – Summer Students

Students aged 16+ in full-time education. Placement must run between 1st July and 15th September. Minimum 20 hours over at least 2 weeks. Employers must be registered entities.

Atypical In-Work Benefit Scheme

Atypical In-Work Benefit Scheme

Employees who worked atypical hours (evenings/weekends/shifts) in 2023, with primary employment in the private sector. Gross annual income must not exceed €25,000. Must have been employed for at least 6 months in 2023 and resident in Malta.

Mature Workers Scheme

Mature Workers Scheme

Applicants must hire individuals aged 45–65 who have been continuously unemployed for 6 months or more. No overlapping benefits from other schemes. Training must be external or outsourced. Engagement form must be submitted on the day employment starts (max 15 days after end of registration).

Investing in Skills Scheme

Investing in Skills Scheme

Eligible employers must apply before training commences. Participants must be active employees registered with Jobsplus. Scheme excludes training already funded by other national or EU sources.

Fiscal Incentive Scheme

Fiscal Incentive Scheme

Employers hiring registered persons with disability, not receiving A2E scheme funds for the same individual.

Employer’s N.I. Contribution Exemption Scheme

Employer’s N.I. Contribution Exemption Scheme

Employer must employ a registered person with disability. Not applicable if already benefiting from A2E scheme for the same employee.

Access to Employment (A2E) Scheme

Access to Employment (A2E) Scheme

Employers based in Malta or Gozo employing persons from eligible target groups. Excludes local councils, public departments, and entities with majority government shareholding. Compliance with state aid and scheme terms required.

MySkills Scheme

MySkills Scheme

Unemployed and or employed individuals, persons of working age and persons 65 years or over still in employment