Football Taxation - Players' Perspective: Are There any Special Tax Regimes Applicable to the Player’s Salary Income Available (Tax Cuts or Rebates)?

Argentina

No, there is no special tax regime for salary income.

Belgium

Young players between the ages of 16 and 23 can benefit from a special 16.5% flat rate on their first professional income bracket of 23,970 EUR per taxable period. Players over 23 can benefit from a flat rate of 33% on their first income tax bracket, provided that they are engaged in another professional activity generating professional income exceeding the income stemming from their sports activities.

As already mentioned above, employee social security contributions are due on the uncapped player’s salary at the standard rate of 13.07%. However, professional “paid” sportspersons can benefit from a significant reduction of the employee social security contributions.

Brazil

There is no special tax regime for the taxation of salary income...

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