Malta Cash Rebates

The Government of Malta has recently upgraded the cash rebates for filmmakers making the financial guidelines more attractive to the film industry. Productions which satisfy a cultural test can benefit from a rebate up to 25% of eligible expenditure with an additional 2% if the production features Malta culturally. Qualifying productions are required to present a provisional application to the Malta Film Commission, including a detailed projection of the Malta budget for the production. The rebate is given once filming is complete and on receipt of the audit report and upon final review by the Commissioner, the cash rebate is forwarded to the qualifying production no later than five months from the date of receipt of the presented production expenditure in Malta. Feature film, Television film or Television Series or Mini-Series, Animation, Creative documentary, Transmedia and Crossmedia productions are all eligible for the incentives, provided that they are all or partially produced in Malta. Qualifying expenditure incurred during production in Malta on EU services is eligible for a cash rebate, including the following items: EU below-the-line labour, accommodation, transportation equipment and hire, location fees, catering services, per diems, leasing of offices, computer equipment, props, property, animals, equipment, vehicles, and boats. Other qualifying expenditure includes wardrobe rentals, courtesy payments, telecommunications, craft service, laundry and cleaning services and professional services. Download guidelines for full list of qualifying expenditure:  Financial Incentives for Audiovisual Industry – Guidelines 2016 Cultural Test Application – the Cultural test provides a number of advantages to production companies eligible for cash rebate. Cultural Test Cultural Test for Difficult Audiovisual Works