Malta has attractive financial incentives applicable to the film industry. Productions which satisfy a cultural test can benefit from a rebate up to 27% [subject to State aid approval]. Qualifying productions are required to present a provisional application to the Malta Film Commission including a detailed projection of the Malta budget for the production. The rebate is given once filming is complete. Feature film and television productions, mini-series, animation and documentaries are all eligible for the incentives, provided that they are at least partially produced in Malta. Value added tax in Malta stands at 18% and is fully refundable.