The scheme applies to businesses registered with the Malta Business Registry and which employ a minimum of 5 full-time employees.
This incentive scheme provides support to eligible businesses that:
invest in charging infrastructure for their commercial vehicles; and/or
lease clean and/or zero-emission vehicles.
The support covers procuring, installing, upgrading or extending the recharging or refuelling infrastructure for businesses to recharge their commercial vehicles. Such expenditure may include the costs for the recharging functionalities of the charging infrastructure and other related technical equipment (amongst others).
Aid may be awarded in the form of:
a grant covering the full interest paid during the first 3 years on loans supported by the Malta Development Bank or other recognised finance institutions; and/or
a tax credit, calculated as a percentage of the eligible costs, varying from 20% to 55% depending on the size and location of the applicant.
Businesses leasing either a zero-emission vehicle or clean vehicles (as defined) partially powered by electricity or hydrogen, may avail of support. The support may be offered for a minimum of 12 months up to 36 months of the lease period.
Aid is granted in the form of a tax credit, calculated as a percentage of the difference in cost when leasing a zero-emission vehicle or a clean vehicle as opposed to another conventional vehicle. The percentage of aid intensity varies as per the below:
Clean Vehicles | Zero Emission Vehicles | |
Large undertakings | 20% | 30% |
Medium-sized undertakings | 40% | 50% |
Small undertakings | 50% | 60% |
Interested applicants need to submit an application to Malta Enterprise Corporation before the start of works occurs. In any case, application forms should be submitted to the Corporation by 30 September 2026.
PwC Malta is available to support you with any additional information and guidance you may require concerning this scheme and to assist you with the application process and compilation of required documentation including application submission and follow-up support.