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Recently Malta has launched a new tax incentive scheme aimed at boosting the digital gaming industry. The scheme grants a 100% tax credit of the total sub-contracted costs incurred during the development of an eligible digital game, up to a maximum of €15,000.
This scheme is the latest addition to the already wide array of incentives launched over the past months with the aim to support the growth in the industry. Other incentives available in this sector include:
All these complement with Malta’s unique tax system involving a general effective corporate tax rate of only 5%, a highly beneficial participation exemption regime and an income tax exemption on royalty income.
For any queries about the aforementioned issue or other matters, kindly contact Mr Joseph Gauci (Managing Partner) at: jgauci@ksimalta.com or Mr Benjamin Griscti (Senior Advisor) at: bgriscti@ksimalta.com.