Parents and guardians of children and youth who are under 16 years by the 31st December 2024 and attended Cultural or Creative courses during 2024 can benefit from a tax deduction scheme of up to a maximum of €300 for each child and youth. If the course was provided by an entity or individual recognised by Arts Council Malta, parents and guardians are entitled to claim a deduction against their chargeable income of up to a maximum of €300 for each child and youth. 

Applications for year applicable 2024 may be submitted starting from 02nd January 2025.

Deadline 01st April 2025.

For the purposes of this initiative, qualifying Cultural and Creative courses are courses in the following areas:  

  • the performing arts (theatre, dance and music),
  • the visual arts (fine arts, digital arts, photography, design, video, film, painting and sculpture),
  • crafts (traditional and contemporary),
  • media (TV, radio and other audiovisual) and
  • creative writing.


Click here for the Cultural and Creative entities providing courses that qualify for this initiative.

If you are entities/individuals providing the cultural or creative courses you must register a profile on the Arts Council Malta’s website at least two weeks prior to the deadline (1 April 2025 at noon) of the call by following these steps:

  1. Download the excel sheet from this link. Click File, select Download and save in Microsoft Excel (.xlsx) format (you will need to upload later on the online application)
  2. Press the link that will take you to the online application system
  3. If you do not have a profile, create your profile with Arts Council Malta by clicking on Register and filling in the details.
  4. From the open calls section, select the online application for Application for Tax Deduction on Fees paid for Cultural and Creative Courses. Follow the instructions step by step. Fill in all the required information from the online application including the excel sheet.
  5. Attach the filled in excel sheet and the supporting documentation.
  6. Submit the application. You should be receiving an automatic acknowledgement by the system. If you do not receive such a notification, contact us on artsassistance@artscouncil.mt

 

 

Late application cannot be accepted.

Further information regarding the eligibility for this deduction scheme is available on www.cfr.gov.mt, or by calling the Office of the Commissioner for Revenue's Call Centre on 153, or send an email to taxpayerservice.cfr@gov.mt