MicroInvest — Tax Credits for Your AI Investment
Malta's MicroInvest scheme provides tax credits for micro enterprises and self-employed investing in business technology — including AI tools, software, and digital infrastructure. The simplest Malta funding route for your first AI investment.
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Tax Credits on Eligible Spend
50
Up to 50 Employees
Annual
Rolling Submissions
SE+
Micro Enterprises & Self-Employed
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The Simplest Route to Malta AI Funding
MicroInvest supports small businesses and self-employed individuals in Malta who are investing to innovate, expand, and develop their operations. Aid is provided as a tax credit calculated as a percentage of eligible expenditure — making it ideal for businesses making their first AI investment, purchasing AI software tools, or implementing digital productivity systems.
Unlike more complex R&D or business development schemes, MicroInvest has a lighter application process and annual submission windows — making it the most accessible Malta government support for small business AI adoption. If your Malta business has fewer than 50 employees and turnover under €10 million, MicroInvest is likely your most straightforward funding route.
The scheme applies across investment costs such as AI software, digital tools, and infrastructure, as well as qualifying wage cost increases and certification expenses. Neural AI helps small Malta businesses identify MicroInvest-eligible expenditure and ensures AI project costs are correctly documented for successful claims.
Quick Facts
Important Note
MicroInvest is not eligible if you are also applying for Investment Aid Tax Credits for the same calendar year. Consult Neural AI or your accountant to ensure you select the most beneficial scheme.
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Who Can Apply
No more than 50 full-time employees
Headcount measured at time of application.
Turnover or balance sheet ≤ €10 million
Standard EU micro/small enterprise threshold.
At least 1 employee
Pure sole traders with no staff are excluded.
Registered with VAT Department
Must be a VAT-registered Malta entity.
Not simultaneously claiming Investment Aid Tax Credits
Exclusion applies for the same year and same project costs.
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AI Costs That Qualify
Investment Costs
Wage Cost Increases
Certification Costs
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Application Deadlines — 2026
MicroInvest submissions are tied to the Malta tax return cycle. For expenditure incurred in 2026, the following deadlines apply:
Companies
Standard tax return deadline
27 May 2026
For costs incurred in 2025 / early 2026, submitted with September tax return
Late Submissions
Extended deadline (penalty may apply)
25 November 2026
Late submission window — contact Malta Enterprise for specific conditions
Timing note: Costs must be incurred before submission. If you are planning an AI investment in 2026, begin the project now to ensure costs are incurred ahead of the May 2026 deadline. Neural AI can start your AI chatbot or automation project promptly and document costs in MicroInvest-compatible format.
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Neural AI Helps You Claim MicroInvest
We identify eligible AI expenditure, ensure our invoices are MicroInvest-compatible, and provide the cost documentation your accountant needs to file the claim. For small Malta businesses making their first AI investment, we make the process as simple as possible.
Eligibility Check
We confirm whether your Malta business qualifies — employee count, turnover, VAT status, and exclusion checks.
Cost Documentation
We structure and invoice AI development work in MicroInvest-compatible format, with clear cost categories and activity descriptions.
Claim Support
We provide your accountant with the supporting documentation they need to prepare and file the MicroInvest tax credit claim.
Related Funding Schemes
Digitalise Your SME
RecommendedNon-repayable grants up to €235,400 with AI top-up for Malta SMEs — higher grant amounts for growing businesses.
Business Development Grant
Up to €300,000 for growing businesses investing in AI and digital transformation.
Malta Enterprise R&D
Grants for AI product development requiring demonstrable research and innovation.
Claim tax credits on your AI investment with MicroInvest
Book a free consultation with Neural AI. We will confirm your eligibility and structure your AI project so it qualifies for MicroInvest tax credits.
