Building of Film Sets
The building of film sets has to be approved by the planning directorate of the Planning Authority [PA].
For structures standing less than one month, a Development Notification Order has to be presented to PA for approval. For film sets intended for a longer period a Building Development Application has to be presented to the PA including designs of the set and other required information.
At Valletta Pictures we have our own in-house Perit (warranted architect) who can take care of all PA permits.
Lighting & Grip Equipment
Malta has a number of lighting suppliers and studios that are experienced in renting lighting equipment to audio-visual productions and have a broad product list, including an extensive generator supply. Certain specific lighting gears may not be available in Malta and would have to be shipped from mainland Europe.
A number of cranes varying in dimensions are available for rent from service providers based on the island with the additional option of larger cranes such as the Techno Crane 50 as well as more specialised equipment such as The Scorpio Arm/Russian Arm being readily available to be shipped down by the same local providers within a 48hr period. Dollies and other key grip equipment are directly available for rent from Maltese warehouses. The island also offers a number of key grip/gaffers/sparks with a great deal of experience. Specialised crew members can be provided both with the equipment as well to supplement the various departments in terms of crew members. Hyrdoflex and scubacam underwater equipment packages to support shoots making use of the island’s water tank facilities are also available with a number of water-related setups.
Valletta Pictures has great ties with our Italian, German and UK counterparts for specialised equipment.
Camera & Audio Equipment
Film & digital cameras packages are available for rental in Malta, as is various under-water filming equipment. Daily flights from Italy, the UK and Germany make it easy to hire any further equipment from service providers in these countries accustomed to renting equipment to companies shooting in Malta.
Post Production
Post-production rebates has now been made eligible with a €150,000 cap per project.
Facilities for post-production in Malta are taking ground with a few post houses and broadcasters providing some services for broadcasting, film and corporate sectors. Such systems available deliver powerful and precise tools that work with virtually any format and assure an intuitive integration with all other applications that are considered as industry standard tools.
Vehicle Hire & Transport
Several transport companies in Malta are experienced in providing all the transportation required for a shoot, and a number of renowned Maltese caterers are also very accustomed to servicing film productions. Star trailers, two and three-way trailers, honey wagons, wardrobe and makeup trucks, mobile offices and other film specific facility vehicles, as well as extensive construction plant machinery, are also available to rent from Malta.
Rental of Props
Props can be rented from various props houses on the island or manufactured from our creative and very talented craftsmen.
Income Tax & Fringes
Social Security Contributions
Under normal rules, so as to be exempt from paying social security contributions in Malta, an expatriate has to provide official evidence to the Maltese authorities that he or she is paying national contributions elsewhere. In the case of the film industry, an exemption form payment of social security contributions can be obtained on the basis that the expatriate employees would only be present in Malta for a short period of time and in connection with a film production. A film company can make a block application listing the respective expatriates and their details. The Social Security Department subsequently issues one ‘en bloc’ exemption from Maltese social security contributions covering the said employees.
Income Tax
The income of any individual employed with a film production company, or employed with a company which offers its services to such film production company, shall be chargeable to tax at the rate of 15% of the gross payment receivable in respect of such employment exercised in Malta, and no set-off or refund shall be granted to any person in respect of the tax so charged, provided that:
a] the said individual is neither ordinarily resident nor domiciled in Malta, and
b] the said individual’s period of employment in Malta does not exceed 183 days, and
c] where the said individual is an actor, front of camera performer or film director the applicable tax rate shall be 10% of the gross payment receivable
The tax chargeable in terms of the immediately preceding paragraph shall constitute a final tax covering the Maltese tax liability of the said individual.
Where payment for the particular services through employment is made by a film production company, the obligation to withhold and pay the tax contemplated in the first paragraph of this provision shall be imposed on such film production company, even in cases where the film production company is effecting payment for such services to a service company.
The application of the final tax rate as aforesaid is subject to the following conditions being satisfied:
a] the film production company is a ‘qualifying company’ engaged in a ‘qualifying production’ as defined in the Financial Incentives for the Audio-Visual Industry Regulations 2008, issued under the Malta Film Commission Act [Cap 478], and
b] the Malta Film Commission submits confirmation to the Office of the Commissioner for Revenue of each qualifying company engaged in a qualifying production