Launch of updated Micro Invest Scheme

The Micro Invest Scheme for 2026 to 2030, hereinafter ‘the Scheme’, has been launched on 11 May 2026.  The updated Scheme is designed to assist small businesses, self-employed individuals, and, for the first time, social enterprises.

The Scheme introduces targeted support for employees through a fiscal top-up linked to wage increases implemented in 2026 and 2027. This support will apply to employees who have been continuously employed with the same company for more than four years and whose salaries have increased by at least 3% annually. The support will amount to a maximum annual benefit per employee of €780 for enterprises based in Malta and €1,020 for enterprises based in Gozo.

The aid intensity of the updated Scheme has been increased from 45% to 65% for enterprises based in Malta and from 65% to 85% for enterprises based in Gozo. The maximum eligible tax credits for each applicant undertaking shall be capped at €65,000 over any three-year period (previously €50,000) with capping increases of €20,000 for enterprises based in Gozo, family businesses, female-owned businesses or social enterprises.

How can we help?

Deloitte Malta is able 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.