These incentive guidelines shall be affective from 1st January 2018 and unless reviewed or updated shall remain in force until 31st December 2020.
Eligible undertakings are small and medium-sized enterprises in terms of Annex I of Commission Regulation (EU) No 651/2014, as well as large undertakings. To be eligible for aid through this incentive, an undertakings must operate from Malta and be incorporated in the European Union as a partnership en nom collectif, en commandite or a limited liability company, cooperative, family business or similar set-up. A legal entity shall only be supported in respect of eligible investments in one or more of the qualifying activities. These activities are;