Micro Invest and Website Costs in Malta: Check the 2026 Rules

Website development may fall within Micro Invest's digital-solution rules, but eligibility is not automatic. Check the guidelines applying to your expenditure and obtain professional advice before treating a tax credit as money available to pay a web designer.

Which version of Micro Invest applies?

The 2026–2030 measure is distinct from older versions that still appear in search results. Its official page says applications may be submitted from 1 January 2027. That is not a reason to assume every invoice issued during 2026 qualifies. The applicable expenditure period, business status and documentation still need checking.

Save the guidelines you relied on, including their version and download date. As checked on 18 October 2026, the linked guidelines contain the detail that a short scheme summary cannot convey. Do not copy a percentage from an old blog into your budget without confirming the underlying conditions.

Does the scheme cover a website project?

Section 4.2.3 of the 2026 guidelines includes software and website development/customisation. It requires an agreement signed before work starts that specifies the functionality. Accessibility-related work has a particular certification condition. The investment rules also specify a minimum individual invoice value of €500 excluding VAT and supporting fiscal records. Check the full rules, not only these selected points.

Ask your accountant and Malta Enterprise how your exact scope is classified. A brochure site, software integration and routine hosting renewal are not necessarily treated alike. Do not restructure invoices artificially to imply eligibility, and do not commission work based solely on a supplier saying it is covered.

A tax credit is different from a cash grant

The benefit is a tax credit subject to approval and use conditions, rather than an automatic discount on the developer's invoice. You need a workable way to fund the project even if assistance is delayed, reduced or unavailable. Ask your adviser how any approved credit could be used in your actual tax position.

Build two budgets: the project without support and the project with support confirmed in writing. Keep VAT, recurring costs and optional additions visible. This separates a useful commercial investment from an assumption about funding. It also prevents the development schedule from depending on an unconfirmed reimbursement.

Prepare the project records before work begins

Write a functional brief describing what will be delivered and how completion will be demonstrated. Keep the signed agreement, itemised quote, invoices, payment evidence and change approvals together. Ask the supplier to separate initial development from ongoing services so your adviser can assess each cost accurately.

Preserve evidence that the finished work matches the agreed scope: working pages, accessibility deliverables where relevant and integration acceptance records. A screenshot can show an interface, but it does not prove every contracted function works. Agree who will provide missing documentation and how long the supplier retains project records.

Questions to take to your adviser

• Which measure and expenditure year apply to this business and this project?
• Does each proposed cost meet the relevant conditions and invoice requirements?
• Is any other public support attached to the same cost?
• What agreements or confirmations must exist before work starts?
• What happens financially if no credit is approved?

This article is a planning guide, not tax advice or a funding eligibility decision. Use the official scheme and your adviser for the application. For a separate grant-based route, read our Digitalise your SME guide before assuming the two programmes work the same way.

Sources and review

Official references checked on 18 October 2026. Provider terms, funding calls and technical documentation can change; verify the applicable version before committing to a purchase or application.

• Micro Invest 2026–2030 scheme page
• Micro Invest 2026 guidelines, sections 4.2 and 4.3