The Income from Sports Activities Rules 2024

The ‘Income from Sports Activities Rules, 2024’ were published on the 28^th of June 2024, extending the scope of the special tax rate on income deriving from sports activities.

Under these Rules, a special tax rate of 7.5% applies to any income satisfying the following conditions:

1. The income is derived from services:
2. that are provided in the course of a sports activity which is practiced wholly or mainly in Malta; or
3. that are directly related to a sports activity which is practiced wholly or mainly in Malta;

AND

• The services are provided on a full-time or part-time basis by an individual in his capacity as a:

• Registered Player or Athlete, being a member of a sports club registered with SportMalta and affiliated with a national regulatory body that is registered with SportMalta;

• Licenced Coach, registered as a coach with a sports club registered with SportMalta and affiliated with a national regulatory body that is registered with SportMalta, and whose licence as a coach is recognised by the national regulatory body;

• Licensed Match Official, being a person who is licensed as a match official in a sport by a national regulatory body that is registered by SportMalta;

• Match Analyst, being a person who is accredited as a match analyst in a sport by a national regulatory body that is registered with SportMalta for the said particular sport;

• Team Manager or Sporting Director, being a person who is accredited as a team manager or sporting director in a sport by a national regulatory body that is registered with SportMalta;

• Sport Administrator, being a person who is accredited as a team sport administrator in a sport by a national regulatory body that is registered with SportMalta;

• Team Doctor, being a medical officer engaged by a sports club registered with SportMalta and affiliated with a national regulatory body that is registered with SportMalta to provide medical services during sport activities of such club or in connection with such activities; or

• Team Physiotherapist, being a physiotherapist engaged by a sports club registered with SportMalta and affiliated with a national regulatory body that is registered with SportMalta to provide physiotherapy services during sports activities of such club or in connection with the said activities.

The Income from Sports Activities Rules 2024 shall become effective as from the year of assessment 2025.