Micro Invest now covers websites and apps. Sign before you build.
Micro Invest 2026–2030 gives Maltese businesses a tax credit of up to 65% (85% in Gozo) on new websites, apps and software. The catch: sign a written agreement before work starts. Applications open on 1 January 2027.
- Micro Invest 2026–2030 is Malta Enterprise’s tax credit scheme for small businesses. It now clearly covers websites, apps, custom software, SaaS set-up and accessibility upgrades.
- The credit is up to 65% of eligible costs in Malta and up to 85% in Gozo, capped at €65,000 over three years (up to €85,000 for some businesses).
- For a website or software build, a written agreement must be signed before work starts. No agreement, no claim.
- Applications open on 1 January 2027 and can cover eligible spend from 2026 onwards. Plan now, sign now, claim in January.
Most schemes make you wait for a call, then race a deadline. Micro Invest doesn’t. You invest, you apply, you get a tax credit. Simple. But one detail trips people up, and it happens on day one of the project.
What is Micro Invest?
It’s a long-running Malta Enterprise scheme that rewards small businesses for investing in themselves. Instead of cash, you get a tax credit: a slice of what you spend comes off the tax on your business profits.
The 2026–2030 version raised the rates, raised the cap and spelt out digital spend properly. Think new site, booking system, client portal or app. All in scope.
The numbers
| What | 2026–2030 | Before |
|---|---|---|
| Tax credit in Malta | up to 65% | 45% |
| Tax credit in Gozo | up to 85% | 65% |
| Cap over three years | €65,000 | €50,000 |
| Cap for Gozo, family, female-owned or social enterprises | up to €85,000 | €70,000 |
| Minimum invoice | €500 ex VAT |
Sources: Forvis Mazars, PwC Malta and RSM Malta, all summarising Malta Enterprise’s Micro Invest 2026 guidelines.
Who qualifies?
- Companies, partnerships and self-employed people operating in Malta or Gozo.
- At least one employee, and no more than 50 full-time employees.
- VAT registered and compliant, unless you’re specifically exempt.
The old turnover and balance-sheet tests are gone. Connected businesses count as one, so the cap is shared across the group.
What digital spend counts
- Websites: design, development and customisation.
- Apps and custom software: building or tailoring systems for your business.
- Packaged software and SaaS: set-up and customisation, plus the first 12 months of the initial licence.
- Accessibility upgrades: making your site usable for people with disabilities, certified by FITA. Handy timing, with the European Accessibility Act now in force.
- Hosting and maintenance, but only when directly tied to building a new digital solution.
What doesn’t count
- Ongoing maintenance and hosting on their own.
- Subscription renewals.
- Any invoice under €500 excluding VAT.
- VAT and other taxes.
So a shiny new build qualifies. Keeping last year’s site ticking over doesn’t.
Sign before you build
Here’s the rule that matters. For website and software development or customisation, the guidelines require a written agreement signed before works start, listing the functionality to be built.
Start building on a handshake and sign the paperwork later? That spend is at risk. Order matters:
- Scope it. Pages, features, integrations, languages. Be specific.
- Sign it. A written agreement with the functionality spelt out, dated before any work begins.
- Build it. Keep proper invoices, each one €500 ex VAT or more.
- Claim it. Applications open on 1 January 2027, one per business per year, and can cover eligible costs from the previous three calendar years. Spend from 2026 is in.
Applications fully certified by a CPA are typically processed in about four weeks. Others can take six months or more. Talk to your accountant early.
Micro Invest or Digitalise your SME?
Different tools. Micro Invest is a tax credit you use against profits, so it suits businesses that pay tax and want flexibility on timing. Digitalise your SME is a grant with its own calls and rules. You generally can’t fund the same cost twice, so ask your advisor which route fits your project.
This is a plain-English overview, not financial or legal advice. Rates, caps and dates come from adviser summaries of the Micro Invest 2026 guidelines and can change. Always check the official guidelines on maltaenterprise.com and confirm with your accountant before you sign anything.
Where we come in
We don’t file tax credits. We make the project worth claiming. We scope your site, app or system, write the functionality into a clear agreement you sign before we start, then design and build it properly, accessibility included. Big-agency quality, without the big-agency bill.