The Get Qualified 2026 benefit is a credit against tax payable, not a cash refund. A master’s must meet the scheme’s award and provider rules; pre-2026 students may have separate transition options.
| Situation | What to know |
|---|---|
| A qualifying master’s awarded on or after 1 January 2026 | The Get Qualified 2026 cost credit may cover 70% of eligible costs, subject to the master’s cap of €170 per ECTS or the stated tuition-and-learning-hours alternative. The award, provider, costs and applicant must meet the scheme rules. |
| You started your course before 1 January 2026 | Malta Enterprise describes predecessor-scheme transition options. A written request generally needs to be made by 31 December 2026; which predecessor rules may apply depends on your course and circumstances. |
| You want a deduction for tertiary-study fees instead | The separate RA14 deduction is capped at €10,000 per year claimed, with unused amounts carried forward. You cannot claim compensation or a tax credit for the same fees included in that deduction. |
When a master’s may qualify
Malta’s Get Qualified 2026 scheme offers a tax credit against tax payable for qualifying study, but a master’s degree is not automatically eligible. The course must lead to a Relevant Award: for a Relevant Qualification, the guidance describes a full academic qualification at Malta Qualifications Framework (MQF) Level 6 or higher, or one recognized as equivalent. The education provider and course must also meet the scheme’s rules.
For the 2026 scheme, the award must be attained on or after 1 January 2026. The published applicant test is that you are liable to tax in Malta and started the course leading to the award after your 16th birthday. The guidance does not list nationality as an eligibility test, but it does not settle every visa, residence or individual tax situation.
There is an extra eligibility check for some work-related study. Malta Enterprise’s 2026 guidance applies de minimis state-aid rules to specified employed and self-employed applicants whose course relates to their current work. The relevant single undertaking must remain within a €300,000 de minimis ceiling over any three consecutive years, with other scheme conditions still applying. If your master’s is connected to your job or business, check this before assuming you qualify for the full credit.
How much is the 2026 master’s cost credit?
For a qualifying Level 7 master’s, the cost credit is 70% of eligible costs, capped at €170 per ECTS or the stated alternative based on tuition and learning hours. The table sets a minimum of 5 ECTS for level-rated certificates. Eligible costs are limited to specified study-related expenses; for example, travel, accommodation and graduation costs are excluded.
This is a credit against tax payable, not a cash reimbursement. The certificate may be used over 15 fiscal years, and unused amounts may be carried forward. Malta Enterprise says the unused balance is lost if you fail to submit a tax return; its guidance says tax returns must be submitted annually, even if nil.
A separate attainment bonus may apply
Malta Enterprise’s 2026 table lists a €3,000 attainment bonus for a full Level 7 master’s and €5,000 for a full Level 7 STEM master’s. These amounts are not automatic: the qualification must meet the Relevant Qualification and other applicable award conditions, including Malta Enterprise’s determination of relevance to national economic objectives. The guidance’s STEM definition includes specified fields and can include an MSc or a qualification structured around a scientific approach.
The bonus is separate from the tuition-cost credit and may be awarded regardless of how the course was financed. It is used in equal tranches in the third and fourth Years of Assessment after the qualification is attained; the guidance says the bonus is not carried forward to later years.
Who paid for the course matters
For the cost credit, you generally must have incurred the full course cost without another means of recovering it. Costs funded by an employer, scholarship, grant or another public or private third party cannot be covered by this credit. The guidance says a bank loan does not by itself prevent a claim. The attainment bonus has a different financing rule and may be awarded irrespective of how costs were financed.
A foreign-awarded or online master’s is not automatically confirmed as eligible. The guidance includes qualifying providers outside Malta, but the award and course still have to satisfy the scheme rules. If an award is not listed in the portal, Malta Enterprise may require a course prospectus and evidence of ECTS or study hours. For the separate RA14 deduction, non-Maltese-accredited programmes generally require an MQRIC statement confirming the MQF level, subject to the form’s stated exceptions.
If you started before 2026, check the transition options
Malta Enterprise says students who started an eligible course before 1 January 2026 may request support under the Get Qualified 2017–2025 parameters by writing to the Corporation by 31 December 2026. Required evidence confirming attainment must be provided by 31 December 2030. This is a predecessor-scheme option, not a way to claim both sets of Get Qualified parameters for the same qualification.
Malta Enterprise also describes a separate transition route under the Tax Credit (Higher Educational Qualifications) Rules. It may be requested by someone who started an eligible qualification before 1 January 2026 and either completed it before that date, or will finish the course and submit all documentation by 31 December 2030. The written request is due by 31 December 2026. Anyone choosing that benefit cannot also receive the Get Qualified 2026 benefit. Because Malta Enterprise describes distinct predecessor measures, confirm in writing which route applies before making an election.
The older Higher Educational Qualifications page describes a master’s tax credit against employment income in the year after course completion, with conditions that include remaining employed in Malta for at least four years. That page identifies the earlier rules as superseded generally; use it as historical guidance and rely on Malta Enterprise’s stated transition route for eligible pre-2026 students.
The separate tertiary-study fee deduction
The Malta Tax and Customs Administration’s RA14 form provides a separate deduction for fees paid for successfully completed studies at a recognised tertiary institution, including MQF Levels 5–8. The amount claimed cannot exceed €10,000, and unused deduction amounts may be carried forward. Unlike Get Qualified, this is a deduction from income rather than a credit against tax payable.
You cannot claim compensation or a tax credit for the same fees included in an RA14 deduction. The form requires a declaration that those fees have not been, and will not be, compensated or claimed for a tax credit.
How to apply
For Get Qualified 2026, apply online within 12 months of completing the course. The guidance lists an acceptance letter showing the course start date and a transcript or certificate confirming completion. A cost-credit application also needs invoices and proof of payment; if the award is not listed in the portal, additional course and ECTS or study-hour evidence may be required.
If you completed the course in 2026, calculate the application deadline from your completion date rather than waiting until year-end. Keep your records and submit the required tax returns to use any certified credit balance.
Questions people ask
Is Get Qualified a tax credit or a deduction?
Get Qualified gives a credit against tax payable. The separate RA14 benefit is a deduction from income for eligible tertiary-study fees. The same fees cannot receive both a tax credit or compensation and an RA14 deduction.
Can any master’s degree qualify?
No. The qualification must meet Malta Enterprise’s Relevant Award rules, including the applicable level and provider requirements. For the bonus, a full qualifying Level 7 master’s must also meet the relevant award conditions.
Can a non-Maltese student apply?
The 2026 guidance says an applicant must be liable to tax in Malta and does not list nationality as an eligibility test. It does not resolve every tax, residence or visa situation, so check your individual case with Malta Enterprise.
Can an employer-paid master’s qualify?
Employer-paid or reimbursed costs are generally excluded from the 2026 cost credit. The separate attainment bonus may be awarded regardless of how the course was financed.
What if I started the course before 2026?
Malta Enterprise describes predecessor-scheme options for some pre-2026 starters. The written request deadline is 31 December 2026, while the applicable completion and documentation rules depend on the transition route. Confirm which predecessor rules apply before electing.
Sources
- Malta Enterprise, Get Qualified [2026] Guidance Notes
- Malta Enterprise, Get Qualified [2026]
- Malta Enterprise, Get Qualified 2017–2025
- Malta Enterprise, Tax Credit on Higher Educational Qualifications
- Malta Tax and Customs Administration, RA14: Deduction for fees paid in respect of tertiary studies
Rules, fees and eligibility can change. Confirm current requirements with the named authority or institution before applying or paying.