Taxation of Malta Foundations and Non-Profit Organisations

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In the case of foundations enrolled under the Voluntary Organisation Act as long as they are purpose foundations and are non-profit organisations, there are several options available:

To be taxed as a company, such a decision is irrevocable; or
To be taxed as purpose foundation and pay a capped rate of 30%, rather than 35% tax; or
If the foundation has not opted to be taxed as a company or as a trust and does not qualify latvia mobile database for the capped rate above, the foundation will be taxed as follows:
For every euro within the first €2,400: 15c
For every euro within the next €2,400: 20c
For every euro within the next €3,500: 30c
For every euro of the remainder: 35c
The relevant provisions will be applied to the Founder of the foundation and to the Beneficiaries.

How Can Dixcart Assist?
The Dixcart office in Malta can assist with the efficient establishment and management of a foundation to meet the agreed Objects.