How onerous UK tax system can sting players at Wimbledon

Friday 26 June 2026 11:30 am

| Updated:

Friday 26 June 2026 9:35 am

Pete Fairchild takes us through the tax issues players face at Wimbledon

With the Wimbledon Championships set to begin on Monday, Pete Fairchild takes us through the (very) complex tax issues players face.At Wimbledon, while spectators sip on Pimm’s and eat strawberries, the world’s top tennis players are earning income on British soil. For stars such as Jannik Sinner and Carlos Alcaraz, competing in London means stepping into one of the most complex tax regimes in global sport.Most overseas professionals temporarily visiting the UK for work do not incur a UK tax charge. If a UK tax liability does arise, the individual will offset all or some of that charge by a double tax treaty. This treatment doesn’t extend to non-UK tennis players who are taxable in the UK on income earned in connection with their performance in the UK.Wimbledon players face a different tax gameAll prize money paid to non-UK players is subject to 20 per cent withholding tax at source, but this is often only the starting point. Players are required to register for UK self-assessment and may ultimately face income tax rates of up to 45 per cent on their tournament earnings, after accounting for allowable expenses such as travel, accommodation and coaching. This cashflow disadvantage can be mitigated with an application to HMRC’s foreign entertainers’ unit for tax to be applied to the net profit anticipated, rather than the gross amount of the appearance fee.What makes the UK regime particularly unique is that it does not stop at prize money. Unlike most countries, the UK can also tax a proportion of a player’s global endorsement income where it is connected to their performance at Wimbledon, significantly increasing the overall tax exposure of competing on British soil. Players can leave Grand Slam financially worse off HMRC’s decision to tax endorsement income has been met with criticism, as it deters athletes from competing in the UK. Both Roger Federer and Rafael Nadal played ‘warm-up’ tournaments for Wimbledon overseas, while other stars like Usain Bolt have similarly avoided participating in events. This could be due to tax concerns.For those that do compete, the tax complexity continues. A singles player knocked out of Wimbledon in the first round will receive approximately £66,000 in prize money, but could still end up going home with a net loss if they have considerable global endorsement income. This is because HMRC’s assessment is based on a player’s performance and training days in the UK versus overseas.Wimbledon scenario