Background

The Malta Film Commission Act (Amendment of Schedule) Regulations, 2026 (the ‘Regulations’) published on the 22nd of May 2026, introduce a significant update to Malta’s framework for audiovisual incentives. The amendments expand the definition of ‘Qualifying Production’ for the purposes of the Malta Film Commission Act, to reflect evolving technologies and emerging forms of storytelling within the global film and media industry.

What is the Malta Film Commission Act and What is Qualifying Production?

The Malta Film Commission Act (the ‘Act’), enacted in 2005, established the Malta Film Commission and provides the legal basis for granting fiscal and other support measures to ‘Qualifying Companies’ and ‘Qualifying Production’s.

Central to the Act is the concept of a ‘Qualifying Production’, being an audiovisual production which:

(i) satisfies the conditions set out in the schedule to the Act (the ‘Schedule’); and

(ii) is formally certified as Qualifying Productions in line with the Act.

In summary, the conditions set out in the Schedule are that:

(a)  the Audiovisual Production must be carried out in Malta (partially or wholly);

(b) the Audiovisual Production must be processed to commercial release standards;

(c) the Audiovisual Production must make a valid contribution to the expression of creativity and culture; and

(d) the Audiovisual Production must qualify under one of the eligible categories.

The Eligible Categories

Prior to the amendment, the Schedule to the Act recognised the following eligible categories for qualifying audivisual productions:

(i) Feature Films;

(ii) Television, Video on Demand or Subscription on Demand Productions;

(iii) Creative Documentaries;

(iv) Reality Programmes;

(v) Game or Competition Shows; and

(vi) Short Films.

What’s New?

The Regulation introduce a new seventh eligible category:

(vii) Innovative Audiovisual Content

This addition reflects the increasing importance of emerging technologies in the audiovisual sector.

‘Innovative Audiovisual Content’ is defined as content falling under the umbrella term Extended Reality (XR), encompassing immersive technologies, such as virtual reality (VR), augmented reality (AR) and mixed reality (MR), all of which are reshaping how audicences engage with content.

To qualify under this new category, the productions must be designed to deliver interactive narrative storytelling and immersive experiences intended for production and global commercial exploitation.

Importantly, the Regulations clarify that qualifying productions must retain a narrative focus. While the experience may be interactive and immersive, it must centre on storytelling. As such, purely game-based content is excluded. In addition, the narrative must be integrated throughout the experience. It cannot be limited to isolated elements, such as an introductory sequence or a concluding segment, but should instead unfold continuously within the immersive environment.

Conclusion

The 2026 amendments mark an important development in Malta’s audiovisual regulatory framework by extending the scope of eligible productions to include Innovative Audiovisual Content, specifically XR-based experiences such as VR, AR and MR. In doing so, the Regulations align Malta’s incentive regime more closely with technological developments and evolving forms of commercial storytelling within the global screen industry.

For production companies, investors and other industry participants, this change signals a broader and more future-oriented approach to qualifying audiovisual activity in Malta. It also reinforces Malta’s position as a jurisdiction seeking to accommodate innovation while retaining a clear focus on narrative-driven and commercially exploitable productions.

Get In Touch

For businesses operating in the media, entertainment and creative sectors, regulatory changes of this nature may create new opportunities for structuring productions and assessing eligibility for available incentives.

For further information on how these amendments may affect your business or production model, contact us today.

This article is intended for general information purposes only and does not constitute tax, legal or other professional advice. It provides a high-level summary of the information and reflects our interpretation of the information as at the date of publication.

The application and impact of the information may vary depending on individual circumstances, and the information is subject to change and to interpretation by the relevant authorities. Accordingly, this article should not be relied upon as a substitute for specific professional advice.

Readers are encouraged to seek tailored advice before taking any action based on the information contained herein.