Why Malta
A 7.5% flat tax on professional sports income is already in force. Public infrastructure investment in sport exceeds €160 million, with major facilities operational and more in development. Over fifty professional football clubs train on the island each winter.
The Tax Framework
In June 2024, Malta introduced a flat 7.5% tax on income from professional sports employment under Legal Notice 147. The rate is final, with no provisions for set-offs or refunds.
| Country | Rate for Sports Professionals |
|---|---|
| Malta | 7.5% |
| Italy | 43% + regional surcharges |
| France | 45% |
| UK | 45% |
| Germany | 47.5% |
| Sweden | 50 to 55% |
Spain's "Beckham Law" offers a 24% flat rate for foreign workers. Professional athletes have been explicitly excluded since 2014. Malta explicitly includes them.
The qualifying roles under LN 147 cover athletes, coaches, sporting directors, match analysts, team managers, team doctors, and physiotherapists.
Infrastructure and Facilities
Operational now.
Malta's current sports infrastructure includes eighteen tennis courts at Marsa (two clay, the only ones on the island) where ITF World Tennis Tour events already run at J60, M15, and W15 level. A €13 million football training centre completed in September 2025 meets UEFA Category 1 stadium requirements and includes sports science and medical facilities. The national stadium operates on a hybrid grass surface upgraded with UEFA and FIFA financial backing. A €16 million multi-sport complex covering gymnastics, weightlifting, squash, netball, and fitness opened in January 2026. Gozo's first indoor aquatic and sports pavilion is operational and serves as one of seven venues for the 2027 Commonwealth Youth Games.
In development.
A new 5,000-capacity football stadium targeting UEFA Category 3 standards is planned for Marsa with government backing and a 2030 completion timeline. A motorsport hub at Hal Far, with approximately €78 million in the development pipeline, is targeting FIA Grade 3 circuit homologation. Malta currently has no FIA-homologated circuit.
Professional Sport on the Ground
50+
professional football clubs
Train in Malta each winter, averaging five to seven nights between January and April. Recent and returning squads include Manchester United Women, Juventus, AC Milan, Inter Women, VfL Wolfsburg, TSG Hoffenheim, PSV, and FC Basel, alongside multiple national teams. The VisitMalta Women Club Trophy launched in January 2026 alongside the training camp programme.
BLAST operates a permanent 1,000-square-metre broadcast studio in Attard under a three-year partnership with GamingMalta, hosting CS2 and Dota 2 tournaments. The Thunderpick World Championship returns to Malta in October 2026 with a $1 million prize pool. Malta's iGaming sector generates €1.38 billion in gross value added annually, and much of the regulatory, financial, and broadcast infrastructure that supports it overlaps with what professional sports operations require.
Internationally sanctioned sporting activity extends beyond football and esports. The XTERRA Trail Run World Championship moves to Gozo in May 2026. The Rolex Middle Sea Race has run annually from Grand Harbour since 1968. ITF-sanctioned professional tennis and R&A-endorsed junior golf both run at Marsa.
Commonwealth Youth Games 2027
Approximately 1,200 athletes from 74 Commonwealth nations. 29 October to 4 November 2027. Eight sports across seven venues in Malta and Gozo. The largest para sport programme in CYG history. An event at this scale, on a fixed deadline, requires venue infrastructure and operational capability that will remain in place long after the closing ceremony.
Access and Geography
Ninety kilometres from Sicily. Centrally positioned in the Mediterranean. English-speaking, EU member state, Eurozone. Training facilities, hotels, stadiums, and the airport all sit within short transfer distances of each other.
Malta International Airport handled over 10 million passengers in 2025 across 109 direct destinations in 37 countries, served by 34 airlines. Italy is the largest source market. A €345 million investment programme is underway, with a new terminal expected by 2028.