Investment Aid Tax Credits 2014 – 2020 are intended to sustain the regional industrial and economic development of Malta. The Investment Aid is calculated as a percentage of qualifying expenditure incurred may take the form of tax credits and/or cash grants. These incentive instrument is active until 31st December 2020.

Investment Aid Tax Credits is awarded to SMEs in respect to 'initial investment' meaning an investment in tangible and intangible assets resulting in:

• The setting-up of a new establishment
• The extension of the capacity of an existing establishment.
• A fundamental change in the overall production process of an existing establishment.
• A diversification of the output of an establishment into products not previously produced in the establishment.