Global AI Initiative Database

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Tax Credit on Higher Educational Qualifications


Added by:   National contact point
Added on:   09 Jul 2025
Updated by:   OECD analyst
Updated on:   09 Jul 2025

This is an initiative that supports the personal development of individuals who were not yet 40 years of age on the date of commencement of the course, and who graduate with Postgraduate Diploma, Masters Degree or a PhD. Upon successful completion the student will benefit from a tax credit enabling them to recover part of the costs incurred.

Name in original language

Tax Credit on Higher Educational Qualifications

Initiative overview

Personal development for those who achieve qualifications and certifications relevant to their employmentThe initiative has the following objectives:The scheme is intended to provide financial support to individuals who wish to further their studies and educative arm. The benefit consists of a tax exemption on employment income which may be claimed by way of a tax credit upon completion of a relevant course of studies.

Name of responsible organisation (in English)

Malta Enterprise Corporation

About the policy initiative


Organisation:

  • Malta Enterprise Corporation

Category:

  • National – AI policy initiatives, regulations, guidelines, standards and programmes or projects

Participating organisations:


Participating countries:


Status:

  • Active

Start Year:

  • 2018

Binding:

  • Non-binding

Target Sectors:


Other relevant urls: