Tax Incentive – Apprenticeship and Work Placement (L.N. 179 of 2014)

With the Tax Incentive Scheme employers can benefit from €600 deduction from taxable income for each hands-on-training placement with a duration of 26 weeks or more. Placements must be offered to participants following Work Placement Schemes and/or Apprenticeships. 

The deduction shall only be allowed where the qualifying employer does not benefit from any deduction, tax credit or any other form of assistance in relation to the said expenditure by the Government or any Government entity.

Jobsplus is responsible only for work placements. For apprenticeship placements, employers are to contact MCAST on 23987100 or information@mcast.edu.mt

Eligibility criteria (Work Placement)

  • Duly registered employers who have a valid active P.E. number with the Inland Revenue Department;
  • Placements offered through the Youth Guarantee, Traineeships, Work Exposure and Work Placement schemes.

More information can be found here.

Contact details

Telephone of person responsible: 22201385

E-mail address of person responsible: shirley.camilleri@gov.mt

Generic telephone number: 22201370