SportMalta, in collaboration with the Inland Revenue Department, assists any company that proves to the satisfaction of the Commissioner that in any year of assessment, it has made a cash donation to a sports person participating in a national sports event or an international sports event. Such donation may be claimed as a deduction against income for the year of assessment in which it is made, provided that a certificate is issued in this respect by SportMalta thereby certifying recognition of the event and registration of the sports person.

The total deduction claimed by a company in any year of assessment shall be the lesser of the expense actually incurred or sixty thousand (60,000) euro. In order to apply, read the subsidiary legislation specifying what constitutes, amongst others, what constitutes a sports person and what type of events qualify for this scheme and fill in the application form hereunder.

This form, together with the required documentation is to be submitted personally to the Regulatory Affairs and Assistance Department, Cottonera Sports Complex, Cospicua

Subsidiary Legislation

Application Form