Press Enter to Center block

Professional or amateur sports operators and key sports events can still apply to become special account donation recipients for 2023 before the end of May

Article 26-2 of Sports Industry Development Act Framework

To help the sports industry develop core professional sports and promote the acceleration of the process of professionalization of related amateur sports and develop key sports events, under Article 26-2 of the Sports Industry Development Act and "Implementation Regulations Governing Higher Income Tax Deductions for Profit-Seeking Enterprises for Donations Made to a Professional or Amateur Sports Operator or to a Major Sports Competition Through the Dedicated Account”, profitmaking businesses can donate to professional or amateur sports operators or the organizers of key sports events through the special account set up by the Sports Administration and can enjoy 150% tax incentive on the donated amount that year. 
The Sports Administration has announced the list of professional and amateur sports operators and key sports events that can receive donations in 2023, with 55 applications approved and approved donation amount over NT$2.5 billion; to date, actual donations have reached over NT$500 million.
With the easing of the pandemic, key sports events are gradually being restored. As, in 2023, the accumulated amount donation recipient units have applied for has still not reached the limit of NT$3 billion, a special project announcement for the acceptance of applications to become special account donation recipients in 2023 from now until May 31 has been made. The Sports Administration will review applications as they are received; after applications are approved, the list of approved recipients and amount will be will immediately be updated in the special area of the official website (
To donate to a donation recipient unit on the aforementioned website, profit-making businesses can fill out a “Special account for donation by profitmaking businesses to professional and amateur sports operators and key sports events” donation application form now until November 30, 2023 and put forward a donation application with reference to the approved donation limit for each recipient; the Sports Administration will notify the profitmaking business of the result after receiving the application to facilitate donation.
After a profitmaking business receives notification of approval of donation, before December 15, 2023 the donated amount can, showing the approval document, be paid into the Sports Administration’s profitmaking business account 303 in cash or by check or remittance via the treasury. After the special account receives the donation, it will issue an invoice to the donating profitmaking business to allow it to enjoy 150% tax incentive on the donation when declaring tax next year. All quarters are invited to donate enthusiastically to achieve the policy objective of expanding resources for the promotion of domestic sports and stimulate sports industry development.