Tax Credit on Higher Educational Qualifications Scheme

Application Form

This application is intended for individuals:

who completed an eligible qualification before 1st January 2026 and are requesting assistance in terms of the Tax Credit (Higher Educational Qualifications) Rules.
who commenced a programme of studies leading to a relevant qualification, before 1st January 2026, and have informed the Corporation by 31st December 2026 declaring the intention of benefitting from the Tax Credit (Higher Educational Qualifications) Rules.

All fields marked with an asterisk (*) are required.

Applicant Details

Name *

Surname *

ID Type *

ID Number *

Email Address *

Contact Number *

Date of Birth *

Full-time Employer Details

Employment should be listed for the year after obtaining the qualification Self employment is considered Ineligible

Employer Name *

PE Number *

Job Title *

Qualification Details

Full name of qualification *

Institution *

Course Commencement Date *

Date of Award *

MQF Level *

Engagement Level *

Attachments

Acceptance Letter ( showing mode of study - part time or full time )*

Choose file

Qualification *

Choose file

Qualification Transcript *

Choose file

FS3 *

Choose file

FS3 uploaded should consist information on the year after obtaining the qualification

MQRIC *

Choose file

MQRIC statement is not required for University of Malta, MCAST, Institute for Tourism Studies. Upload the certificate instead.

Have you or your employer received any tax benefit or any form of financial assistance from the Government or any government agency?

Yes

The tax credit under these rules shall be allowed on condition that the individual remains continuously in whole-time employment and continues to perform his services wholly or mainly in Malta up to the end of the fourth year, or, in the case to which rule 4(2)applies, the fifth year following the year in which the course or programme of studies in question was successfully completed. The information provided in this form will be processed by Malta Enterprise to assess your eligibility, approve or otherwise assistance under this scheme, and may also be disclosed to the Inland Revenue, ETC, Ministry for Education or any other Governmental Entity. Personal information collected in this form shall be processed in accordance with the Data Protection Act, Cap 586 of the Laws of Malta. The applicant has the right to access, rectify, and where applicable, the right to erase personal data. Malta Enterprise guarantees fair processing in respect of the applicant’s personal information. Furthermore, Malta Enterprise will solely send the applicant information related to the Malta Enterprise’s services. I acknowledge that by submitting this application I will not be eligible to benefit from the provisions of the Industry Required Certifications and Qualifications Rules, 2026.

I Agree

Tax Credit on Higher Educational Qualifications Scheme

The application form will be unavailable starting 22nd December 2025 until further notice due to operational updates. We apologize for any inconvenience caused and appreciate your understanding.

Application Form

Applicant Details

Full-time Employer Details

Qualification Details

Attachments