Micro Invest 2026: Claim Up to 85% of Your POS Costs

Most Maltese business owners know Micro Invest exists. Far fewer realise that the software running their shop or restaurant counts.

The Micro Invest tax credit, run by Malta Enterprise, gives small businesses back a slice of nearly everything they invest in growth — up to 65% of eligible costs, or 85% if you operate from Gozo. Under the 2026–2030 guidelines, that explicitly includes digital tools: packaged software, the setup of a new system, and even the first year of a subscription.

If you have bought, or are about to buy, a point-of-sale system, this is money you may be leaving on the table. Here is how the scheme works, who qualifies, and what counts.

What is the Micro Invest scheme?

Micro Invest is a Malta Enterprise incentive that supports small undertakings reinvesting in their own growth. It is not a cash grant. Instead, you receive a tax credit — a certificate that reduces the tax you pay on future profits.

The current Micro Invest 2026–2030 guidelines cover eligible costs from 1 January 2026 onward. The headline numbers:

• 65% of eligible expenditure for businesses based in Malta
• 85% for businesses operating from Gozo
• A cap of €65,000 over any rolling three-year period

Here's the thing: that credit sits against your profits, so it rewards businesses that are growing. You apply once a year and can claim costs from the previous three calendar years in a single application.

Who qualifies?

The scheme is deliberately broad. To be eligible, your business must:

• Employ at least one person and no more than 50 full-time staff
• Be registered for VAT, unless formally exempt
• Be registered with Jobsplus

Self-employed people registered with Jobsplus count too, which brings sole traders, family-run shops, and single-site cafés firmly into scope.

Bigger caps for some businesses

The standard €65,000 ceiling rises by €20,000 — to €85,000 — if your business is any of the following:

• Operating from Gozo
• A registered family business
• A female-owned business
• A registered social enterprise

Keep two things separate here: the 85% rate applies only to Gozo-based businesses. A family business, female-owned business, or social enterprise in Malta still claims at the standard 65% — but each qualifies for the higher €85,000 cap.

What costs are eligible?

This is where many owners are surprised. Micro Invest goes well beyond machinery. Eligible expenditure under the 2026 guidelines includes:

• Digital solutions — packaged software, the customisation and setup of Software-as-a-Service (SaaS) systems, and the first 12 months of subscription licence payments
• Hardware and equipment — including digital equipment such as tills, terminals, and tablets
• Furniture and fittings used to run the business
• Refurbishment of business premises
• Signage and shop windows

A modern POS system touches three of those categories at once: the software, the first year of your subscription, and the hardware on your counter. There are conditions — each invoice must be at least €500 excluding VAT, and ongoing renewals or routine maintenance beyond that first year do not qualify — but the initial investment in a system like a cloud-based POS is squarely eligible.

How the tax credit actually works

But there's a catch worth understanding before you budget around it.

Because Micro Invest is a tax credit rather than a refund, you use it to offset tax due on profits — by the fifth year of assessment from the year on your certificate. If your business is profitable, that is straightforward. If you are not yet turning a profit, the credit carries forward until you are.

A few practical points:

1. Keep your documentation. You will need tax invoices or fiscal receipts for every claimed cost, and records must be kept for ten years. If you are unclear on Malta's receipt rules, our guide to fiscal printers and EXO numbers is a useful starting point.
2. Stay current on dues. Malta Tax and Customs can refuse a credit if you are in default on VAT, income tax, or social security.
3. Consider a CPA. Applications reviewed by a Certified Public Accountant in line with the technical guidance are processed in around four weeks, versus up to six months otherwise.

For the official route, applications go through Business First, Malta Enterprise's support arm.

How much could you claim on a POS investment?

Let's make it concrete. Imagine a Sliema café upgrading to a cloud POS:

• Setup, installation, and training: €1,300
• First 12 months of subscription: €1,200
• Hardware (till, terminal, kitchen display): €2,500
• Total eligible spend: €5,000

At the Malta rate of 65%, that is a €3,250 tax credit. The same setup for a café in Victoria, Gozo, at 85%, returns €4,250 — leaving an effective cost of €750 on a €5,000 investment.

Numbers will vary with your plan, locations, and hardware. If you want a figure tailored to your own setup, the Twine pricing calculator estimates the credit for both Malta and Gozo as you configure your quote. It is also worth modelling this if you run more than one location, where the eligible spend — and the credit — scales up.

The takeaway

Micro Invest turns a growth investment into a partial rebate on your tax bill. Three things to remember:

• Software and POS systems qualify as digital solutions, including the first year of subscription.
• You can claim up to 65% in Malta, 85% in Gozo, capped at €65,000 (€85,000 with a bonus) over three years.
• It is a credit against profits, so keep clean records and consider a CPA to speed things up.

Planning a POS upgrade this year? Estimate your potential Micro Invest credit alongside transparent pricing on the Twine pricing page, then speak to your accountant about claiming it.