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Research & Development Scheme
Deloitte Malta Gi3 Alert
27 January 2024
Malta Enterprise has relaunched the Research & Development Scheme (hereinafter, the ‘Scheme’) intended to support Industrial Research and Experimental Development activities required by industry for the acquisition of knowledge leading to the development of innovative products and solutions. The Scheme shall be available until 31 December 2026.
Aid under this Scheme may be provided to eligible undertakings in the form of tax credits or cash grants or a combination of both. Cash grants would typically be awarded on an end finance basis, as a reimbursement of incurred costs, although up to 30% of the approved grant amount may be awarded as front financing. Applications under the Scheme are to be submitted prior to the commencement of the research project.
The aid intensities under the Scheme are as follows:
Enterprise size |
Experimental development |
Industrial research |
Large |
25% |
50% |
Medium-sized |
35% |
60% |
Small |
45% |
70% |
Additional support - The below may not be combined with each other, and overall intensity cannot exceed 80% |
||
Collaborative projects; or |
+ 15% |
|
Projects carried out in assisted areas as indicated in Annex B of Scheme guidelines. |
+ 5% |
|
Selected projects following an open call to form part of a project jointly designed by at least three Member States or contracting parties to EEA Agreement, and with effective collaboration, result dissemination and licensing of research results criteria. |
+ 25% |
|
The following costs are considered as eligible as long as they are incurred in relation to an approved Industrial Research or Experimental Development project and linked to its detailed objectives, tasks, outcomes and timeframes:
- Personnel costs of researchers, technicians and other supporting staff;
- Costs of instruments and equipment;
- Costs of contractual research, technical knowledge and patents;
- Costs of land and buildings; and
- Other operating expenses (may be calculated at a flat rate of up to 20% of total eligible project costs).
How can we help?
Deloitte Malta is ready to assist in answering your queries, so please do not hesitate to reach out to us for any further guidance you may require.
In addition, Deloitte Malta is able to assist with the preparation of the required applications and any supporting documentation, as well as document submission and any required follow-ups.
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