Certify (Tax Credits) 2018 – 2020

Certify 2018 – 2020 is a fiscal measure administered by the Malta Enterprise Corporation to encourage eligible undertakings to continuously improve the quality of their products, services and processes through the attainment of industry recognised certifications and quality marks. The scheme is intended to boost awareness of the added value that may be achieved through certification when competing in international markets.

This incentive will award tax credits to single undertakings that achieve qualifying Certifications awarded by a Certifying Body. The Certifications must be required:

  • To improve the processes, products or services of the undertaking; or

  • to achieve growth in international markets.

Tax credits shall only be utilised against profit derived from the applicant’s relevant trade or business activity. The tax credit shall be utilised from the first year of assessment.

The total aid that may be awarded to any single undertaking through this measure is capped at €25,000 per certification. Consultancy costs are capped at €2,500 per certification.

The maximum aid intensity for consultancy is 50% and for certification is 75%.