Tax Credits for Research & Development and Innovation

Eligible companies need to have in employment a person holding or reading a doctoral degree in science, information technology or engineering for at least 12 months. Eligible enterprises will be able to benefit from a tax credit of EUR 10,000 and this credit can only be claimed once the employee in possession of a Level 8 qualifications, has been working with the company for 12 months. Also, the application shall be made no longer than 24 months from the commencement of employment of the employee in possession of the doctoral qualifications in question.

This incentive will remain applicable until 31st December 2020.

Eligible Entities

In order to be able to apply for this tax credit incentive, the applicant needs to be an incorporated company, partnership, Cooperative or a self-employed individual registered with Jobsplus.

Most importantly, this tax credit is targeted to companies carrying out or implementing Experimental Development activities. This means that the company would be applying current knowledge in science, information technology and other skills to develop new or improved products, processes or services.

How can Erremme help you?

Erremme can guide you through the application process by completing the relevant application forms, business plans and other documents. The admission process is managed and regulated by the Malta Enterprise and these Incentive Guidelines will remain active until 31st December 2020.

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