01/02/2007

Malta has a Value Added Tax charge of 18% on all goods and services supplied in Malta and on all taxable importations. On the majority of goods and services supplied a VAT refund is given to the person/company acquiring the service or good.

Foreign film productions shooting in Malta can also claim refunds for hotel accommodation, restaurant bills, fuel, taxis, car hire and cost of materials used for the purpose of the film production which would not be otherwise recoverable.

The interaction of the above incentives would normally result in minimal or no taxes being paid for a number of years.