Malta Launches a 100% Tax Credit for Digital Games

Dr. Silvana Zammit | Published on 06 Mar 2013

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Malta has launched a new scheme by means of which companies that commission a digital game as an online  marketing tool in the course of their business, may get a tax credit equivalent to 100% of the total subcontracted costs incurred.  This scheme is in line with Malta's stategy for the enhancement of its digital gaming industry.

The scheme is open to companies or partnerships established in Malta that commission digital games that are available online and developed for at least one widely available electronic device. Through this new scheme, Malta companies and partnerships may get a tax credit equivalent to 100% of the total subcontracted costs incurred, up to a maximum of €15,000. The scheme permits Malta companies and partnerships to commission the development of several digital games provided that these are incorporated into a single project.

In order to qualify for this incentive, the digital game should either educate users about the beneficiary’s products or services, or serve as a promotional tool for the beneficiary. The digital game may not include any elements related to gambling, unnecessary graphical violence and the promotion of illegal activities.The scheme is not available, among others, to undertakings engaged in gambling services and related services, or engaged in the trading or manufacturing of arms, military equipment and related services. Costs which are assisted, even partly, through any other incentive do not qualify for this incentive.

The scheme will be available until the 31st December 2013 and is one of a series of schemes that Malta offers to companies that set up shop in Malta. Other schemes provide aid for environmentally-friendly technology, business development, networking strategy, technical feasibility studies and industrial research, amongst others. To date, thousands have benefitted from such schemes.



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