Social Economy in Europe: Malta

Table of contents

• The social economy at a glance
• Institutional arrangements across levels of government
• Business development support
• Taxation

The social economy at a glance

 

Recognition
National definition	No official definition of the social economy is available but one for social enterprise exists.
Legal forms and entities of social economy	A social enterprise organisation is established in the legal form of a company, a partnership or a cooperative, and complies with the following provisions: It is established for the carrying out of trade which achieves a social objective in itself or any other form of trade aimed towards integrating into the labour market workers with a disability or disadvantaged workers It is not controlled by the Government It is registered with the Regulator in terms of the Social Enterprise Act as a social enterprise organisation Must reinvest at least 75% of any surpluses made into the social enterprise or towards the objectives it aims to achieve
Social economy data overview
Number of entities	2 859
Of which social enterprises	9
Turnover (EUR million)	125.24
Number of memberships	3 943
Involvement with any social economy organisation as a volunteer in the past five years (% of people interviewed)	16

Note: The data presented in this table derive from the OECD country fact sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.

Source: Data for Malta relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]); (OECD, 2023[2]), except data on the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).

Institutional arrangements across levels of government

In Malta, the Social Enterprise Act (2022) (Act No. IX) aims to define and regulate social enterprises in Malta. The legislation was adopted in 2022 but has not yet come into effect. In addition, there are two relevant policy frameworks that apply to social economy entities, notably the Voluntary Organisations Act of 2007 and the Cooperative Societies Act of 2001, amended in 2007.

National arrangements

Institutions

At least three ministries are active in policies relevant to the social economy: the Ministry for the Economy, Enterprise, and Strategic Projects, the Ministry for Social Policy and Children's Rights and the Ministry for Inclusion and the Voluntary Sector. The Malta Council for the Voluntary Sector, Office of the Commissioner for Voluntary Organisations, oversees the policy and registration of voluntary organisations in the country. The Co-operatives Board and the Cooperative Societies Act of 2001 (amended in 2007) regulate the co-operative sector (European Commission, 2025[4]; OECD, 2023[2]).

Competence

Implemented by the Ministry for the Economy, Enterprise and Strategic Projects, the Social Enterprise Act (2022) (Act No. IX) defines and regulates social enterprises (Republic of Malta, 2022[5]). The legislation was adopted in 2022 but has not yet come into effect. The Family Business Office within the Ministry for the Economy, Enterprise and Strategic Projects, has been tasked with finalising the implementation of the Social Enterprise Act.

Malta Enterprise, a public body under the Ministry of Economy, Enterprise, and Strategic Projects, has participated in several EU and Interreg Europe projects. One project was the "Fostering Social Entrepreneurship Ecosystems Post Covid-19" (FOSO POCO), which was co-financed by the EU’s COSME programme and ran until 2022 (COSME Programme, 2022[6]), as well as Interreg Europe's 'Innova Foster' project (2017-2020) (Innova Foster, n.d.[7]). The main objective of the projects was to raise awareness and create a better understanding of social entrepreneurship, to establish local frameworks of support and to provide opportunities to social enterprises for piloting and scaling (Times Malta, 2021[8]). Malta Enterprise also provides support services for enterprises more broadly.

Subnational arrangements

Institutions

Legislative and policy decisions are mainly made at the national level. The country is administratively divided into six regions, each governed by a Regional Council. These councils have limited autonomy and primarily support local councils in policy implementation rather than establishing independent legislation (European Committee of the Regions, n.d.[9]).

Competence

At the subnational level, Regional Councils assist Local Councils in executing social economy initiatives, particularly through social impact evaluations and access to EU funding. While they do not have legislative competencies, Regional Councils provide services in the social sector and help coordinate welfare programmes at the local level.

Local Councils, with the support of Regional Councils where sought, implement community-based social policies, including social inclusion initiatives, accessibility improvements, and support for vulnerable populations. As of 2024, five Regional Councils had published a report on Social Impact Assessment to assess and develop policy initiatives at a local level (Government of Malta, 2024[10]). In addition, the National Strategic Vision 2023-2030, published by the Parliamentary Secretariat for Local Government, notes the need for discussions with commercial enterprises on the implementation of Corporate Social Responsibility (CSR) and advocates for awards to be given to regions excelling in community-benefiting work (Government of Malta, 2023[11]).

Municipal arrangements

Institutions

Malta is a decentralised state composed of 68 municipalities, each governed by a Local Council. Local Councils are involved in the maintenance of public infrastructure and services; they do not hold legislative competence in policy areas. Social economy-related initiatives are limited at the municipal level.

Co-operation mechanisms

Several bodies provide support and co-ordination for a wide variety of social economy entities. These include the Commissioner for Voluntary Organisations, established by the 2007 Voluntary Organisations Act, tasked with the promotion of non-profit organisations (Office of the Commissioner for Voluntary Organisations, 2025[12]). Networks specific to social enterprises are growing, such as the Social Entrepreneurs Association Malta and the Academy of Givers.

Across multiple public authorities and/or levels of government

Malta Enterprise is the national economic development agency. It administers projects, such as FOSO-POCO, which involves collaboration with stakeholders to foster social entrepreneurship ecosystems in the country. The agency provides support to enterprise through other platforms and incentives measures which can be of a fiscal or financial nature.

With social economy representatives

The Malta Council for Voluntary Sector (MCVS) is made up of representatives from voluntary organisations and one representative from the government. The Council and its members are appointed by the Minister for Inclusion and the Voluntary Sector every three years (Malta Council for the Voluntary Sector, n.d.[13]). The Chairperson of the Council is appointed by members themselves at the beginning of each term. The MCVS is very active in capacity building and provides information, advice, and training to enhance the efficiency and effectiveness of voluntary organisations. Examples are SimplyGiving, a national online donation platform, or Voluntiera Malta, the national volunteering platform (SimplyGiving, n.d.[14]; VO Support, 2019[15]). The Council also oversees “Volunteer Centre” located in Valletta, Rabat, Xewkija (Gozo), and other areas.

The Board of Co-operatives is responsible for the monitoring of existing co-operatives, as well as the registration of new co-operatives. There are two representative bodies for co-operative societies in Malta: Koperattivi Malta (KM) and Malta Cooperative Federation (MCF). KM has developed an extensive network that provides support to co-operatives through advice, networking, office space and training. KM works closely with the government to promote co-operative growth. For example, it signed agreements with the Central Co-operative Fund (CCF), a dedicated fund financed by contributions of cooperative societies (Central Co-operative Fund, n.d.[16]), and other stakeholders to ensure effective oversight and adequate funding for co-operatives (Fenech, Robert, 2021[17]). It has also collaborated with government agencies, such as the Malta Food Agency, through Memorandums of Understanding to enhance co-operative societies in different sectors (Malta Food Agency, 2023[18]).

The newer group, MCF, is an organisation which seeks to help, expand and unite co-operative societies (Malta Co-operative Federation, n.d.[19]). In operation since 2012, the federation consists of a network of new and successful co-operative businesses seeking to promote, strengthen and improve the co-operative model in Malta. It provides resources, information sharing and training.

The Social Entrepreneurs Association Malta (SEAM) was launched in 2023 by a collection of founders. To date, the organisation focuses on awareness raising, network building and advocation for social enterprises (Social Entrepreneurs Association Malta, n.d.[20]). Another example is the Academy of Givers, which provides a platform for philanthropy, corporate social responsibility and community investment in Malta. It brings together businesses, NGOs and individuals to strengthen collaboration and support positive societal impact through collective action (Academy of Givers, n.d.[21]).

Table 1. Overview of institutional arrangements in Malta

Governance level	Institution	Policy mandate type	Example
National	Ministry for the Economy, Enterprise and Strategic Projects Family Business Office Malta Enterprise Cooperatives Board Ministry for Social Policy and Children's Rights Ministry for Inclusion and the Voluntary Office of the Commissioner for Voluntary Organisations	Legislation and regulation Strategy and/or action plan setting Registration and/or certification Financing and funding	The Social Enterprise Act (2022) (Act No. IX) Social Enterprise White Paper Voluntary Organisations Act (2007) Cooperatives Societies Act (2002)
Subnational	Regional Councils	Awareness building	Southern Regional Council report on Social Impact Assessment
Municipal	Local Councils	Awareness building
Co-operation	The Malta Council for the Voluntary Sector (MCVS) The Co-operatives Board Koperattivi Malta Malta Co-operative Federation (MCF) Social Entrepreneurs Association Malta (SEAM) Academy of Givers	Advocation Capacity Building Finance and funding	Central Co-operative Fund (CCF) “Volunteer Centres”

Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.

Business development support

National business support

Support from the public sector

Co-operative societies and voluntary organisations have access to funding opportunities. Cooperatives registered under the Co-operatives Societies Act can access funding through the Central Co-operative Fund (CCF). The CCF is financed through the mandatory contribution of registered cooperatives, which is used to further develop the sector through education, training and research (Central Co-operative Fund, n.d.[16]). Cooperatives do not pay corporate tax like other forms of enterprises. Instead, they pay 5% on any surplus made, which goes to the Central Cooperative Fund. Cooperatives also pay 20% on any dividends/patronage refund taken out by the members of the cooperative.

Voluntary organisations can access funding opportunities through the VO Funding portal, implemented by the Malta Council for the Voluntary Sector. The portal compiles all the public funding offers dedicated to the development of the voluntary sector (Malta Council for the Voluntary Sector, 2025[22]).

Several other public institutions, while not specifically focused on social enterprises, contribute to their development. The MCAST Entrepreneurship Centre, established by the Malta College of Arts, Science and Technology, promotes entrepreneurship by providing incubation spaces and mentoring for business development (MCAST Entrepreneurship, n.d.[23]). Similarly, Take Off, an incubator created by the University of Malta, offers training, advisory support, guidance and seed-funding opportunities (Take-Off, n.d.[24]).

At the EU level, the ESF+ programme (under SO4.1) aims to foster a culture of social entrepreneurship and support the development of social enterprises. This complements the government's work and the establishment of the Social Enterprise Act by providing the necessary legal framework to enable social enterprises to develop and operate. The Act focuses on promoting social entrepreneurship, which can be achieved through the development and implementation of social programmes and the introduction of appropriate support measures (European Commission, 2021[25]). The Act aims to help individuals identify their potential by providing training, mentoring and coaching, as well as upgrading their skills, knowledge and competencies. This is important for continuing to foster social cohesion, building on Malta’s strong sense of community, sustaining a culture of solidarity, and indirectly promoting gender mainstreaming.

Support from the private sector

Private support to social economy entities taking the legal form of cooperatives is led by co-operative federations. Koperativi Malta (KM) and Malta Cooperative Federation (MCF) promote the Maltese cooperative sector. Forms of support include offering audit, accounting, advisory and legal consultancy services to its members. Start-ups also have access to KM’s infrastructure (Kooperativi Malta, n.d.[26]).

Private funds are also provided by commercial banks, ethical banks and crowdfunding platforms. Social economy entities can obtain loans and credits from traditional banks, while ethical banks such as the APS Bank, provides community-centred services aligned with social economy principles and values (APS Bank, 2025[27]). Crowdfunding is also a significant financing tool for social enterprises in Malta, with platforms such as Zaar Crowdfunding Malta, created by the Foundation for the Promotion of Entrepreneurial Initiatives (FPEI), facilitating crowdfunding campaigns (Zaar Crowdfunding, n.d.[28]). Other sources of funding include microcredit institutions or foundations linked to private enterprises (European Union, 2020[29]).

Platforms fostering corporate social responsibility, such as the CORE Platform and the Academy of Givers, have emerged to encourage partnerships between businesses and social initiatives, creating networking and funding opportunities for social economy actors. These developments complement traditional private funding avenues, including ethical banking and crowdfunding, in supporting social enterprises’ growth (European Commission, 2025[4]).

Subnational business support

Support from the public sector

The Gozo Regional Development Authority (GRDA), established by virtue of national legislation five years ago, focuses on Gozo's socio-economic development through strategic planning and policy formulation that address specific regional needs. The GRDA has developed a socio-economic strategy for Gozo with the aim of balancing development with the preservation of the island's unique character, focusing on eight priority areas, such as improving infrastructure and accessibility, boosting economic and talent development, promoting sustainable tourism, strengthening social development, and fostering rural and cultural initiatives. The strategy aims to create a more resilient and vibrant economy that benefits residents, visitors, and businesses while protecting Gozo's environment and lifestyle. In 2025, a Memorandum of Understanding was signed between Business First, the national one-stop shop for businesses, and the Ministry for Gozo and Planning to enhance support services for Gozitan enterprises. Through such infrastructure and inter-agency collaboration, subnational ecosystems like Gozo are receiving greater attention, which indirectly benefits social economy initiatives operating outside the main island (Business First, 2025[30]).

Voluntary organisations are present at the local level through Volunteer Centres. The Malta Council for the Voluntary Sector (MCVS) has established four volunteer centres (Valletta, B’Kara, Rabat and Xewkija), which promote volunteerism, as well as provide capacity building, networking and access to facilities to local volunteer organisations (Malta Council for the Voluntary Sector, n.d.[31]).

Support from the private sector

The role of the private sector at the sub-national level is limited, as most private economic actors operate at the national level and serve all regions uniformly given Malta’s size.

Taxation

Eligibility for preferential tax treatment

Definition of public interest

In accordance with the Second Schedule to the Civil Code and the Voluntary Organisations Act (Chapter 492 of the Laws of Malta), "public benefit" refers to a social purpose or any objective which promotes the general public interest or a sector thereof (Republic of Malta, 2020[32]; Republic of Malta, 2007[33]). The Act provides a list of worthy purposes which qualify as "charitable" or "philanthropic", including:

• The advancement of education, including physical education and sports

• The advancement of religion

• The advancement of health

• Social and community advancement, including the promotion of ethical, education, and social aspects of a particular profession or trade, but which does not include the promotion of any private economic interest

• The advancement of culture, arts and national heritage

• The advancement of environmental protection and improvement, including the protection of animal

• The promotion of human rights, conflict resolution, democracy and reconciliation

• The promotion or protection of the interests of other public organisations, including federations of such organisations

• The carrying out of activities intended to raise funds to support other public benefit, non-profit or voluntary organisations or to generally support the voluntary sector as a whole or parts of it through the application, grant, transfer or otherwise making available of funds so raised to them of for their benefit

Economic activities

Public benefit organisations (PBOs), including associations and foundations, may engage in lawful economic activities. As per the Civil Code and the Voluntary Organisations Act, PBOs may not be established principally for trading purposes and may not engage regularly in trading unless such activities are necessary to achieve their public purposes (Republic of Malta, 2020[32]; Republic of Malta, 2007[33]). There is no fixed ceiling on such activities.

Tax treatment of social economy entities

Preferential business income tax treatment

Business tax exemption or a reduced rate for social economy entities

Description

✓ Yes, with limitations

Under the Enrolled Voluntary Organisations (Tax Exemption) Rules (SL 123.190), as amended by Legal Notice 39 of 2021, voluntary organisations (i. e. associations and foundations) registered under the Voluntary Organisations Act and classified as PBOs are exempt from income tax if their annual turnover does not exceed EUR 50 000. Where turnover exceeds this threshold, normal income tax rules apply, with rates ranging from 15% to 35%, depending on the objectives and operations of the organisation, as stipulated in the Income Tax Act. Grants are not taxable if the PBO qualifies for a tax exemption. Co-operatives do not pay corporate tax like other forms of enterprises. Instead, they pay 5% on any surplus made, which goes to the Central Co-operative Fund. Co-operatives also pay 20% on any dividends/patronage refund taken out by the members of the co-operative.

Source: (Republic of Malta, 2007[33]) (Republic of Malta, 2020[34]) (Republic of Malta, 1949[35]) (European Commission, 2023[36])

Other tax measures for the activities of the organisation

VAT exemption or reduced rate	Exemption from or reduction in social security contributions	Tax exemptions from gift and inheritance taxes
✓Yes, with limitations1	⨉ No	N/A

Source: (European Commission, 2023[36]) (Republic of Malta, 2025[37]) (European Commission, 2020[38])

Tax measures for supporting social economy entities

Individual donors

Tax incentives for individual donors	Description
✓Yes, with limitations	Cash donations made to eligible public-benefit organisations may be deducted from the donor’s taxable income, subject to caps of EUR 50 000, EUR 60 000, or in some cases EUR 100 000, depending on the nature of the recipient organisation and the type of donation.

Source: (European Commission, 2023[39])

Corporate donors

Tax incentives for corporate donors	Description
✓Yes, with limitations	Similar to individual donors, corporate donors may deduct cash donations to qualified organisations from their taxable income, subject to caps of EUR 50,000, EUR 60,000, or up to EUR 100,000 under specific conditions.

Source: (European Commission, 2023[39])

Investors

Tax incentives for investors	Description
⨉ No

Reporting and transparency

All public benefit associations and foundations registered under the Voluntary Organisations Act must submit an annual report and accounts to the Commissioner for Voluntary Organisations (Republic of Malta, 2007[33]). These documents, including the organisation’s statute, must be made publicly available for inspection free of charge by founders, administrators, members, donors, and beneficiaries. The annual accounts and audit reports must be approved at a general meeting of the organisation. These obligations apply to all entities recognised under the Act, regardless of their legal form.

References

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[27] APS Bank (2025), APS Bank - About us, https://www.apsbank.com.mt/.

[30] Business First (2025), “Cooperation Agreement Between Business First and Ministry for Gozo and Planning”, https://www.businessfirst.com.mt/cooperation-agreement-between-business-first-and-ministry-for-gozo-and-planning.

[16] Central Co-operative Fund (n.d.), Central Co-operative Fund - Homepage, https://ccf.org.mt/.

[1] CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight (2024), Benchmarking the socio-economic performance of the EU social economy, https://doi.org/10.2826/880860.

[6] COSME Programme (2022), Fostering Social Entrepreneurship Ecosystems post-Covid19 - Summary Report, https://www.corkcity.ie/media/l5abf4ah/final-report-copy.pdf.

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[11] Government of Malta (2023), National Strategic Vision for Local Government 2023-2030, https://localgovernment.gov.mt/wp-content/uploads/2023/09/National-Strategic-Vision-for-Local-Government-2023-2030.pdf.

[46] Gozo Regional Development Authority (n.d.), Gozo Regional Development Authority - About, https://grda.mt/about/.

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[26] Kooperativi Malta (n.d.), Kooperativi Malta - About, https://cooperatives-malta.coop/about/.

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Note

← 1.  Item 11(4) of Part Two of the Fifth Schedule to the Value Added Tax Act exempts from VAT “the supply of welfare services, including services supplied by homes for the elderly, and services for the protection and care of children and young people, supplied by any government institution or by any institution or organisation recognised by the Commissioner as a non-profit making institution or approved by the Minister for the purpose of this paragraph as any institution whose activities fall within the social and welfare policy of the government” (Republic of Malta, 2025[37]).