Malta Enterprise's Micro Invest scheme can support part of what a small business spends on a new website, through a tax credit rather than a cash payment. Malta Enterprise decides whether a particular cost qualifies under the scheme guidelines, so the useful starting point is to understand the rules that affect a website project before any work begins.
What Micro Invest is
Micro Invest 2026 to 2030 is a Malta Enterprise measure for undertakings, including self-employed persons, that invest in their business. Support is a tax credit calculated as a percentage of eligible expenditure. The guidelines cover costs incurred from 1 January 2026, and no aid is awarded under them after 31 December 2030. The credit can be up to 65% of eligible expenditure, or up to 85% for undertakings operating from Gozo, within a cap of €65,000 over any three-year period. The guidelines set higher caps for some applicants.
Sources: Malta Enterprise: Micro Invest [2026-2030] · Malta Enterprise: Micro Invest 2026 Guidelines, Version 1.0
Who can apply
At the point of application, the business must employ at least one person and not more than 50 full-time employees. A self-employed person registered with Jobsplus meets the minimum employment requirement. Applicants should be registered for VAT unless exempted. Activities excluded by the EU de minimis rules, such as the primary production of agricultural and fishery products, cannot receive aid.
Sources: Malta Enterprise: Micro Invest 2026 Guidelines, Version 1.0
Which website costs can count
Under digital solutions, the guidelines list development and customisation costs for software systems, websites and digital applications. Hosting services and maintenance agreements are eligible only when they are linked to the procurement or development of a new solution. Other hosting, maintenance and renewal costs are not eligible. Any VAT is deducted from the eligible amount.
Sources: Malta Enterprise: Micro Invest 2026 Guidelines, Version 1.0
Rules to check before work starts
For website development costs, the applicant must submit an agreement signed before the work starts that specifies the functionality to be developed. Malta Enterprise only considers individual invoices with a value of at least €500 excluding VAT. Each cost needs a tax invoice or fiscal receipt, and evidence that it has been paid or is tied to a binding commitment to pay. These points are easier to settle when the project is agreed than to repair afterwards.
Sources: Malta Enterprise: Micro Invest 2026 Guidelines, Version 1.0
When and how to apply
Malta Enterprise's scheme page states that applications may be submitted from 1 January 2027 through its client portal. A business may submit one application a year, and an application made in 2027 may include costs incurred in 2026. Applications completed by a Certified Public Accountant in line with the published technical guidance are processed within four weeks. Other applications need at least six months.
Sources: Malta Enterprise: Micro Invest [2026-2030] · Malta Enterprise: Micro Invest 2026 Guidelines, Version 1.0
How the tax credit is used
The credit must be used against profit derived from the business's trade or business activity by the fifth year of assessment from the year stated on the Tax Credit Certificate. It does not give a right to a tax refund, cannot be used to settle tax arrears and cannot be transferred. Records must be kept for ten years from the certificate. An accountant can advise how much of a credit a particular business could expect to use.
Sources: Malta Enterprise: Micro Invest 2026 Guidelines, Version 1.0
When Augmen's website package fits
Augmen's entry package is for a straightforward small-business website: up to 10 pages, with simple features agreed before work starts. It is €300 one-off setup and €30 per month for hosting, excluding VAT, with one hour of updates each month during the first year. Augmen does not decide Micro Invest eligibility. If you plan to claim, mention it before you commit, so your accountant can check the written scope and invoices against the current guidelines.