ARTICLE · 04 DECEMBER 2013

Malta Grants & Incentives: Investment Aid

Deloitte Malta

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Malta Enterprise has issued a call for applications for the pre-approval of Investment Aid Tax Credits.

MaltaTax

Louise Micallef

Malta Enterprise has issued a call for applications for the pre-approval of Investment Aid Tax Credits. The application form and relative Annexes can be accessed from here.

Call for Enterprises to obtain Pre-Approval on Investment Projects

Investment Tax Credits are expressed as a percentage of the investment in qualifying expenditure undertaken by entities who are engaged in qualifying activities. Such credits are deducted against the Malta tax payable by the enterprise on income that is directly derived from the qualifying activity. Any tax credit that exceeds the tax payable for a particular year of assessment may be carried forward and increased by an annual percentage rate for Malta as calculated by the EU Commission (1 June 2013: 0.56%).

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