INCOME FROM SPORTS ACTIVITIES RULES

INCOME FROM SPORTS ACTIVITIES

SUBSIDIARY LEGISLATION 123.215

INCOME FROM SPORTS ACTIVITIES RULES

1st January, 2025

LEGAL NOTICE 147 of 2024.

The title of these rules is the Income from Sports

Activities Rules.

In these rules, unless the context otherwise requires

"Act" means the Income Tax Act;

"SportMalta" means the body established as SportMalta

in accordance with the Sports Act;

"sports activity" means

a sport recognized by

SportMalta and practised wholly or mainly in Malta.

(1)

An individual who derives income from an

employment subject to tax under article 4(1)(b) of the Act, consisting

of emoluments for services to which these rules apply in terms of rule

4 shall, unless he opts to have the said income charged to tax at the

rates laid down in sub-articles (1)(a) or (1)(b) of article 56 of the Act,

be charged to tax on all such income at the rate of seven point five

cents (€0.075) on every euro of the gross amount of the income so

derived.

(2)

The tax chargeable in terms of this rule shall be final and

no set-off or refund shall be granted to any person in respect of the tax

so charged.

(1)

These rules apply to services that are provided in

the course of a sports activity, or that are directly related to a sports

activity, and that are provided on a full-time or part-time basis by an

individual in his capacity as

(a)

a registered player or athlete;

(b)

a licensed coach;

(c)

a licensed match official;

(d)

a match analyst;

(e)

a team manager or sporting director;

(f)

a sport administrator;

(g)

a team doctor;

(h)

a team physiotherapist.

INCOME FROM SPORTS ACTIVITIES

(2)

For the purpose of this rule

(a)

"registered player or athlete" means a player or

athlete being a member of a sports club or sports team

registered with SportMalta and affiliated with a national

regulatory body that is registered with, and recognised by

SportMalta for the said particular sport;

(b)

"licensed coach" means a person registered as a

coach with a sports club or sports team registered with

SportMalta and affiliated with a national regulatory body that is

registered with, and recognised by SportMalta for that

particular sport, and whose licence as a coach of the said

particular sport is recognized by the aforementioned national

body;

(c)

"licensed match official" means a person who is

licensed as a match official in a sport by a national regulatory

body that is registered with, and recognised by SportMalta for

the said particular sport;

(d)

"match analyst", means a person who is accredited

as a match analyst in a sport by a national regulatory body that

is registered with, and recognised by SportMalta for the said

particular sport;

(e)

"team manager or sporting director" means a

person who is accredited as a team manager or sporting director

in a sport by a national regulatory body that is registered with,

and recognised by SportMalta for the said particular sport;

(f)

"sport administrator" means a person who is

accredited as a team sport administrator in a sport by a national

regulatory body that is registered with, and recognised by

SportMalta for the said particular sport;

(g)

"team doctor" means a medical officer engaged by

a sports club or team registered with SportMalta and affiliated

with a national regulatory body that is registered with, and

recognised by SportMalta for that particular sport to provide

medical services during sport activities of such club or team or

in connection with the said activities;

(h)

"team physiotherapist" means a physiotherapist

engaged by a sports club or team registered with SportMalta

and affiliated with a national regulatory body that is registered

with, and recognised by SportMalta for that particular sport to

provide physiotherapy services during sport activities of such

club or team or in connection with the said activities.