
Film Tax Incentive Malta: A Guide to Malta's Film Tax Incentives
30% Base Tax Rebate — Up to 40% for VFX & Animation Projects
This guide covers the key film tax incentives and production rebates available for international productions.
As Fixers in Malta, we bring local expertise to international productions filming in Malta. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
ACT 01
Common Questions
Can I combine the cash rebate with the tax credit?
Yes. The 30% base Malta Film Fund and Cash Rebate rebate (or 40% enhanced rate) can be paired with Malta Film Commission national tax credits when structured as an approved Malta co-production. Expenses cannot be double-counted.
When will I receive the cash rebate?
The Malta Film Commission typically releases the rebate 6–9 months after receipt of complete audited cost reports and compliance documentation.
Is there a cap on the rebate amount?
The rebate is capped at €30 million per audiovisual work and is paid as a single disbursement.
Do I need a Malta production company?
Yes. Work with a Malta production services company. Fixers in Malta can serve as your local partner and handle all requirements.
Ready to Roll
Maximize Your Production Budget in Malta
Include Malta or European cultural elements to pass the cultural test. Eligible digital processing covers VFX elements, environment changes, and camera POV adjustments. Approved works must align with cultural criteria set for each genre. Contact Fixers in Malta to discuss your next project.
Get Started