The Tax Credits for Research and Development and Innovation Regulations, 2017, which were passed through Legal Notice 153 of 2017, provide that where a corporation is satisfied that an undertaking employs a person holding or reading a doctoral degree in one of the areas specified in the Incentive Guidelines that have been issued by Malta Enterprise, that corporation assist the undertaking by means of a tax credit. Any such assistance must be in conformity with the EU De Minimis Regulations (Commission Regulation (EU) No. 1407/2013 of 18 December 2013).
A copy of the Regulations can be obtained by clicking here. Should you require any assistance in this regard, please contact us on firstname.lastname@example.org.