Taxation of income from sports activities rules published

The Income from Sport Activities Rules 2024 (LN 147 of 2024), which come into force with effect from YA 2025, extends the application of the 7.5% tax rate, which has applied to players, licensed coaches and athletes (article 56(26) of the Income Tax Act, CAP 123) to income derived by licensed match officials, match analysts,  team managers /sporting directors,  sport administrators, team doctors and team physiotherapists, as defined in the rules.