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Learn more about Government Grants, Credits & Incentives
The Seed Investment Scheme (hereinafter, ‘the Scheme’) has been reintroduced by virtue of LN 45 of 2024, the Seed Investment Scheme (Income Tax) Rules 2024 (hereinafter, ‘the Rules’). The Rules shall be deemed to have come into force on 1 January 2024 in respect of investments made as from basis year 2024, and shall have effect until 31 December 2026.
The Scheme offers incentives in the form of tax credits to qualifying natural persons, who invest, on their own behalf, in fully paid up equity shares in qualifying start-up businesses as defined in the Rules.
The salient features of the Scheme are outlined below:
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.