The Government's investment in the digital gaming industry will be carried out via the establishment of the Malta Games Fund, which has been allocated €150,000 to help develop the expansion of the local game industry through projects related to digital games.
A tax credit scheme, aimed at assisting Maltese companies to commission educational or promotional digital games, complements this initiative. This tax credit will be granted on expenditure incurred in the development of the game, and is subject to a maximum expenditure of €15,000.
An advantageous flat rate of income tax rate of 15% is also being extended to international professionals, including game directors and game designers, as well as academics and researchers in the research and development field.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.