Malta introduces fiscal incentive for digital gaming

Dennis Mark Gauci  -  14/March/2013

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:

  • a 15% tax capping extension to digital gaming directors and games designers’ salaries;
  • the establishment of a €150,000 Digital Gaming Fund to support the commercialisation of digital games; and
  • the setting up of a new Scholarship Programme, seeking to increase expertise in the field.

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: or Mr Benjamin Griscti (Senior Advisor) at:

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