Smart & Sustainable Investment Grant
Grants for businesses investing in equipment and technology that cut carbon emissions by at least 10%.
Esta oportunidad está disponible actualmente en inglés.
You can fund changes to plant, machinery, equipment and technology that produce a measurable reduction in CO₂ emissions of at least 10%, directly attributable to the investment. A warranted engineer or another competent person acceptable to Malta Enterprise must substantiate the savings in a carbon footprint report.
Supported measures include reducing production waste and packaging, switching to more sustainable materials, improving machinery or building energy efficiency, recycling water, and using digital systems to optimise equipment or building energy use. Power generation from alternative sources is directed to schemes administered by the Regulator for Energy and Water Services.
The grant covers up to 50% of eligible expenditure, capped at €100,000 per project. Malta Enterprise assesses each investment and implementation plan to determine the award.
A separate tax credit may add 10 percentage points if you meet one of four conditions, or 20 percentage points if you meet any two. The conditions are new investment in Gozo, including expansion; a business registered less than three years ago; an independent energy audit by a qualified auditor or engineer; or carbon savings of at least 50% directly resulting from the investment and evidenced in your carbon report. The tax credit is capped at €40,000 per project, and combined support can reach 60% or 70% respectively. This supplement is a tax credit, rather than an additional cash grant.
Technical services and technology for measuring your carbon footprint can form part of an eligible sustainability project. Aid for those items is capped at 20% of the total amount approved. Technical services must come from unrelated parties under a contract, and only the initial 12 months are eligible.
Eligibility
- You must be a limited liability company registered with the Malta Business Register, a partnership or a self-employed person carrying out economic activity from licensed commercial premises. You need at least one full-time employee registered with Jobsplus; a full-time self-employed person meets that requirement.
- Your planned investment must be at least €10,000 and aim at sustainability, improved environmental performance or digitalisation leading to growth potential. The investment must meet the carbon reduction test above. Replacing equipment, plant or machinery at or near the end of its useful life is rejected.
- Applications with combined VAT, income tax and social security dues above €1,000 are refused unless you are honouring a repayment agreement. Malta Enterprise may accept dues of up to €1,000 after considering your reasons, provided you commit to settling them within a set timeframe.
- Operating costs, including software licences, software as a service, routine services, servicing and maintenance, are excluded. Costs incurred before Malta Enterprise approval are ineligible.
- Primary agriculture and primary fishery or aquaculture production are excluded. Processing and marketing of agricultural, fishery or aquaculture products are excluded where aid is linked to the price or quantity purchased or marketed; agricultural aid passed partly or entirely to primary producers is also excluded. Support cannot fund export-linked quantities, distribution networks or current export expenditure, or be conditional on choosing domestic over imported goods or services.
- A business with both excluded and eligible activities can receive support for eligible activities if activities or accounts are separated so excluded work does not benefit.
- This is de minimis aid: small amounts of public support are counted together across enterprises that form a single undertaking. Count enterprises together if one has a majority of another’s voting rights; can appoint or remove most of its governing or supervisory body; has a contractual or constitutional right to exercise dominant influence over its decisions; or, through an agreement with other shareholders or members, controls most of its voting rights alone. These relationships also count when they run through other enterprises. Total de minimis aid must stay within €300,000 over any rolling three-year period, including aid from bodies other than Malta Enterprise. Excess aid is recoverable with interest. Other State aid for the same eligible costs must not push support above the applicable maximum funding percentage or amount.
- You must maintain the investment for at least three years. The approval letter sets implementation and monitoring conditions. Failure to implement or maintain the investment or carry out the agreed actions can lead to revocation or recovery of all or part of the support.
- From 1 January 2026, beneficiary identity, aid amount, granting date, aid instrument and economic sector are published in the central register.
How to apply
- Estado
- cierra 30 nov 2026
- Cierra
Apply through Malta Enterprise’s Client Portal; register there first if you are a new applicant. Download the latest application form from the portal and submit it there with the supporting documents. Other submission routes are not accepted.
Provide full project details and costs, an investment plan showing implementation duration, and a technical analysis by a competent person, such as an engineer, using Malta Enterprise’s template to quantify environmental and energy savings. Include the current carbon footprint and forecast CO₂ reduction, plus a declaration of other de minimis aid received during the relevant three-year period. Malta Enterprise may request further information, including a cost-benefit analysis.
Wait for Malta Enterprise’s approval before incurring costs you want supported. If approved, you receive a letter specifying the aid and implementation and monitoring conditions.