Tax Exemptions for Voluntary Organisations

Josef Mercieca, Tax Partner |

18 June 2019


Legal Notice 115 of 2019 introduces an exemption for voluntary organisations which satisfy certain conditions. The exemption from tax is dependent on the following conditions:

  • The organisation must be registered with the Commissioner for Voluntary organisations established under the Voluntary Organisations Act;
  • The organisation must have an annual turnover (proportional threshold applies for registration through the year) which does not exceed €10,000; and
  • The organisation must be compliant with all the provisions of the Voluntary Organisations Act. Should it result that an organisation is not in compliance, the exemption certificate is withdrawn retrospectively.


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