Objective of the Scheme
This incentive has been launched in order to support persons who have completed their formal education and wish to seek further qualifications and certifications, relative to the industry. The following is an extract of the most important criteria found in the incentive guidelines of the scheme, published by Malta Enterprise.
Malta Enterprise has published a list of courses, the majority of which relate to MQF levels 5 to 8, which eligible persons may choose to pursue. A tax credit may be awarded to such persons, equivalent to a percentage of the costs incurred, as will be described in further detail below. This tax credit will be awarded upon successful attainment of the studies leading to a certification, diploma, degree or post-graduate degree.
The tax credit that may be granted to eligible persons, is that of 70% of the eligible costs. The maximum aid that eligible persons will be entitled to, will be based on the MQF level of studies being undertaken, as one may see from the following:
|MQF Level||Tax Credit|
|Undergraduate Diploma||Level 5||Eur 3,500|
|Bachelor Degree||Level 6||Eur 12,500|
Post-grad Degree, Diploma
|Level 7||Eur 15,000|
|Doctorate||Level 8||Eur 25,000|
Certifications that do not constitute a
full qualification at levels 5,6,7. These
certifications are certified by NCFHE
to be at the applicable level but do not
reach the minimum European Credit
Transfer System (ECTS) required to
consitute a full qualification
|Level 5,6,7||Eur 2,000|
|Other courses||-||Eur 2,000|
The costs which will be eligible for a tax credit, are the following:
- Registration fees paid to the awarding body awarding the qualification;
- Fees paid to the university, institution or other entity recognised by Malta Enterprise for the training and educational services leading to the approved qualification;
- Fees payable in connection with examinations, including the cost of one (1) resit per examination/assignment required to achieve the approved qualification;
- Bench fees paid to the University awarding the qualification.
The eligible costs will be calculated as follows:
- Eligible costs incurred directly from the Awarding Body awarding the qualification as indicated in the official documentation published by the Awarding Body;
- Eligible costs paid to third party organisations recognised by the Awarding Body, the eligible value shall be the actual costs paid by the student.
The qualification or certification is to be granted on merit that is verified through a form of assessment which is specific to that qualification or certification.
(1) A qualification shall be considered eligible if approved as level 5 or higher by the Malta Qualification Framework (MQF) grading structure and directly relevant to careers in one of the following areas:
- Graphic Design;
- Life Sciences;
- Mathematics and statistics;
- Engineering and engineering trades;
- Manufacturing and processing;
- Finance, banking, insurance, investment analysis;
- Accounting, auditing, book keeping;
- Marketing, International Business;
- Entrepreneurship, Creativity and/or Innovation;
- Personal Services;
- Language Studies.
(2) In case of specialised training which is specific to a technology or industry, a qualification may also be considered eligible for assistance. This shall be limited to:
- Courses providing participants with technical skills in specific Information and Communication Technologies;
- Courses providing participants technical skills in using specific Digital Media tools;
- Courses in Aviation and Maritime technologies and related services;
- Courses in Finance;
- Studies in the following languages: Mandarin, Spanish, Hindi, Arabic, Portuguese, Russian, German, French, or Italian;
- Courses providing participants with specific hands on skills required for manufacturing industries, crafts and industrial services.
(3) Exceptionally, courses classified as level 5 or higher under the MQF grading structure but not directly relevant to any of the subject areas outlined in section (1) shall still be considered as eligible if as part of the studies the student submits a dissertation or thesis addressing one of the areas outlined in section (1).
This fiscal benefit is available to individuals who finance their own studies.
- Qualifications issued by national and international bodies, that are required by individuals to achieve certification of compliance to national and international standards are not considered eligible;
-Individuals already benefiting under other state administered incentives in relation to the same course of studies are not eligible.
Monitoring and control
Malta Enterprise and the Commissioner of Inland Revenue:
- May require evidence confirming that costs claimed have been incurred and the authenticity of the documentation substantiating the claim for the tax credit;
- Will revoke any approved and/or granted aid if any evidence is found showing that the beneficiary has abused of the right to this incentive;
- May request the original certificates.
Students are required to apply for the tax credit within one (1) year of commencement of their course. Applications in respect of a course of qualifications that commenced before 1st January 2014 or after 31st December 2018 will not be considered.
For further information on this scheme, please contact us on:
E: firstname.lastname@example.org or
M: 00356 77650000 or
T: 00356 21654567
1. An awarding body is a body issuing qualifications (certificates, diplomas or titles) and that formally recognises the learning outcome (knowledge, skills and/or competences) of an individual, following an assessment and validation procedure.
2. All state administered incentives include scholarship schemes such as the Strategic Educational Pathways Scholarships [STEPS], the Malta Government Scholarship Scheme [MGSS] post-graduate scheme and the Malta Arts Scholarships which are administered by the Education Division