[ S.L. 123.215 INCOME FROM SPORTS ACTIVITIES SUBSIDIARY LEGISLATION 123.215 INCOME FROM SPORTS ACTIVITIES RULES 1st January, 2025 LEGAL NOTICE 147 of
- The title of these rules is the Income from Sports Activities Rules.
- Citation. In these rules, unless the context otherwise requires: Interpretation. "Act" means the Income Tax Act; Cap.
- "SportMalta" means the body established as SportMalta in accordance with the Sports Act; Cap.
- "sports activity" means a sport recognized by SportMalta and practised wholly or mainly in Malta. 3.
(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. Rate of tax.
(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. 4.
(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. Applicable services. 1 2 [ S.L. 123.215 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.