The Investing in Skills (IIS) Scheme is Malta’s tax-credit scheme for employers who invest in training their staff. Unlike MySkills (cash grant for individuals) and Get Qualified (tax credit for individuals), IIS reimburses the employer through a tax credit against corporate or self-employed income tax.

Key Benefits (employer tax credit):

• Employers: recover up to 70% of eligible training costs as a tax credit.
• Applies to: Malta-registered companies, partnerships, and self-employed persons funding training for their own employees.
• Covers: training fees, trainee wage costs during training, and related direct costs, within MGA/Malta Enterprise category caps.

Eligibility

Applicants must satisfy the following criteria at the time of application:

• Be a Malta-registered employer (company, partnership, or self-employed).
• Hold an active Malta income tax position.
• Employ the trainees under a valid employment contract.
• Not be delivering the training in-house as the accredited provider.
• Apply before the training starts and comply with Malta Enterprise reporting requirements.

Eligible Courses

Accredited training linked to the employee’s role qualifies, including MQF-pegged Qualifications and Awards as well as vendor-certified technical programmes approved under IIS.

Note: IIS is an employer tax credit — not a cash grant, and not for individuals paying out of pocket. If you are funding your own course, ask us about MySkills (cash grant reimbursement) or Get Qualified (personal tax credit).