S.L. 463.38 Art. 4Eligible activities.

(1) An undertaking shall only qualify for a cash grant or tax credits if such projects relate to future development and contribute to the regional development of Malta in the following activities:

(a) manufacturing;

(b) management of waste and environmental solutions;

(c) research and development activities;

(d) provision of industrial services and solutions to manufacturing operations;

(e) digitisation of processes;

(f) development of digital service and systems (including video games and entertainment systems) intended for international markets;

(g) maintenance, repair and overhaul of aircraft and other electro-mechanically equipment;

(h) artisanal works;

(i) services that by their nature are not limited to geographic scope and are scalable internationally.

(2) Projects that do not address the above activities but which may lead to increase in business performance and innovation, may be supported through tax credits.