Malta
The Get Qualified STEM bonus: which courses count and what it adds
Malta pays a second tax credit of 3,000 to 10,000 euro when you attain a STEM degree, a master's or a doctorate, on top of the 70% Get Qualified refund. The rules, from the 2026 notes.
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The Get Qualified attainment bonus is a second tax credit on top of the 70% refund of your fees: €3,000 for a bachelor’s degree in a STEM subject, €3,000 for a master’s degree, €5,000 for a STEM master’s and €10,000 for a doctorate, paid in two equal halves in the third and fourth years of assessment after you graduate. It is for full degrees, not diplomas, and it is paid whoever covered the fees.
The bonus arrived with the revised scheme on 6 April 2026. This guide takes it from the Malta Enterprise guidance notes of 1 April 2026, section by section, and works it through on the degrees you can study online from Malta.
What the bonus is
Get Qualified has two credits now. The first is the one the scheme is known for: 70% of what you paid for an accredited course, as a tax credit you use over 15 years, applied for within 12 months of finishing. The second is the attainment bonus, a fixed sum awarded when you attain a qualification Malta Enterprise has marked as relevant to the national economic objectives: a STEM degree, a master’s degree or a doctorate. The guidance notes call it a “further fiscal benefit” and set it apart from the fee refund in three ways.
- It is a fixed amount, not a percentage of the fee.
- It is paid “irrespective of whether the costs leading to the certification were financed by the applicant or supported through other measures or financed by third parties” (section 5.2). An employer-funded degree still earns it.
- It can be claimed with the 70% credit or on its own.
The amounts
| Qualification attained | Attainment bonus |
|---|---|
| Level 6 bachelor’s degree in a STEM subject (full qualification) | €3,000 |
| Level 7 master’s degree (full qualification) | €3,000 |
| Level 7 master’s degree in a STEM subject (full qualification) | €5,000 |
| Level 8 doctorate (full qualification) | €10,000 |
Source: section 5.3 of the Get Qualified [2026] Guidance Notes, version 1.0, 1 April 2026.
What counts as STEM
Section 5.1 defines STEM for the bonus as a course of studies that, “based on a determination of the Corporation, leads to the acquisition of knowledge in the field of Science, Technology, Engineering, Economics, or Mathematics”. Two things in that sentence matter. Economics is on the list, which the usual STEM acronym leaves out. And the determination is Malta Enterprise’s: the notes also say STEM “shall also include qualifications in which the attainment process is structured around a scientific approach, including Bachelor of Science (BSc) and Master of Science (MSc) degrees”, so a BSc or an MSc counts by its nature, while a BA in a technical subject depends on the Corporation’s call. Ask before you enrol if your degree is not a BSc or an MSc.
How and when it is paid
Once Malta Enterprise confirms the qualification, it issues a Tax Credit Certificate for the bonus. The certificate is used in two equal tranches, in the third and fourth years of assessment after the year you attained the degree (section 5.4). Finish a degree in 2027 and the halves fall in the 2030 and 2031 assessments. Two rules follow from the notes.
- The bonus is not carried forward beyond those two years. The 70% credit can be carried forward for 15 years; the bonus cannot.
- It can be used before the Get Qualified credit, or together with it if you have enough tax to absorb both.
As with every tax credit, you have to file a tax return each year, even a nil one, or the unused balance is lost.
What it adds to an online degree from Malta
These are the degrees on this site that end in a full qualification at Level 6 or 7, with the fee as the course page states it and the arithmetic of the notes. Arden University prices its top-ups in pounds; Malta Enterprise calculates the credit in euro on what you actually paid, so the pound figures convert at the rate on the day. The 70% credit is capped by the size of the course (€75 per ECTS credit at Level 6, €170 at Level 7); none of these fees reaches the cap. Whether a given degree is STEM is Malta Enterprise’s determination; the BSc degrees meet the notes’ own wording.
| Degree | Fee | 70% credit | Bonus | Back in total |
|---|---|---|---|---|
| BSc in Computing, top-up (Arden University, Level 6) | £5,500 | 70%: £3,850 | €3,000, STEM bachelor’s | £3,850 plus €3,000 |
| BSc in Health and Care Management, top-up (Arden University, Level 6) | £2,475 | 70%: £1,732.50 | €3,000, STEM bachelor’s | £1,732.50 plus €3,000 |
| MBA, top-up (Arden University, Level 7) | £3,421 | 70%: £2,394.70 | €3,000, master’s | £2,394.70 plus €3,000 |
| Postgraduate Diploma in Artificial Intelligence (OTHM, Level 7) | €3,960 | 70%: €2,772 | None: a diploma, not a full degree | €2,772 |
The top-up degrees are the point of the table. A top-up year ends in the full honours degree, awarded by the university, which is what the bonus is tied to. A Level 5 or Level 7 diploma earns the 70% credit on its fees but no bonus; the bonus comes when the degree after it is attained. Someone who takes the Postgraduate Diploma in Business Strategic Management and then the MBA top-up earns the 70% on both fees and €3,000 on the MBA.
Who can claim it
The same people as the main credit: anyone liable to tax in Malta who started the course after their sixteenth birthday (section 3.1). The application is on the Get Qualified portal with the acceptance letter that shows the course start date and the certificate or transcript of the award (section 6.1); the same four-applications-in-five-years limit applies. Employed and self-employed applicants claiming for a course related to their current job fall under the EU’s de minimis rules, and the notes say no credit is awarded to those categories after 31 December 2030.
Frequently asked questions
Do I get the bonus for a Level 5 diploma?
No. The bonus is for a full bachelor’s degree in a STEM subject, a full master’s or a doctorate. A diploma earns the 70% credit on its fees.
Is a top-up degree a full qualification?
The award at the end of a top-up year is the full honours degree, issued by the university; that degree is what the bonus attaches to. Malta Enterprise confirms the qualification when you apply.
My employer paid for the degree. Can I still claim the bonus?
Yes. Section 5.2 awards the bonus whoever financed the course. The 70% credit, by contrast, is only for costs you carried yourself.
Is an MBA a STEM master’s?
No. An MBA earns the €3,000 master’s bonus. The €5,000 rate is for a master’s in a STEM subject, which the notes say includes any MSc.
When does the money arrive?
As a tax credit in two halves, in the third and fourth years of assessment after the year you attained the degree, and only against tax you owe in those years.
Can I combine the bonus with the 70% credit?
Yes. They are separate certificates; the notes allow the bonus to be used before the Get Qualified credit or together with it.
Sources
- Malta Enterprise, Get Qualified [2026] Guidance Notes, version 1.0, issued 1 April 2026: sections 1.1, 3.1, 4.3, 5.1 to 5.4 and 6.1. Read 6 October 2026.
- Our Get Qualified guide: the 70% credit, the caps by level and how to apply.
Last verified: 6 October 2026. Course fees are the ones on each course page on that date; the Arden fees are in pounds.