Wimbledon champions Jannik Sinner and Linda Noskova are facing potential tax bills exceeding £1.6 million each from HMRC after winning £3.6 million in prize money at the All England Club. The total prize pot for this year's tournament stood at £64.2 million.
Tax rules for non-resident players
International tennis players competing in UK tournaments are subject to British tax rules. Sinner, who successfully defended his title with a four-set victory over French Open champion Alexander Zverev on Sunday, and Noskova, who overcame Czech compatriot Karolina Muchova in three sets on Saturday, both received £3.6 million from SW19. Grand Slams offer equal prize money across singles titles.
Craig Hughes, a partner at Menzies LLP, explained that both players face significant deductions due to “nuanced and specific tax rules for non-resident sportspersons.” He stated: “Assuming they are tax residents in Monaco and the Czech Republic, the UK tax treatment of their Wimbledon prize money is broadly the same as for a UK resident.”
Withholding and final liability
Hughes detailed the tax calculation: “Initially tax may be withheld at source at a rate of 20 per cent, which on prize money of £3.6m equates to £720,000. However, this withholding is a payment on account of the player's ultimate UK tax liability, and assuming the full £3.6m is taxable in the UK, with no deductible expenses and no additional UK-attributable endorsement income, the final UK income tax liability could exceed £1.6m.”
This would leave around £2 million after UK income tax, before accounting for agent commissions, coaching costs, travel expenses, and other professional costs. Overseas competitors like Sinner and Noskova may also face additional taxes in their home countries, while British players would be subject to National Insurance contributions.
Strategies to limit UK tax exposure
Many elite players choose to bypass pre-tournament grass court events in the UK—including the HSBC Championships at Queen's Club and tournaments at Eastbourne and Edgbaston—to limit the time they spend earning income on British soil. Instead, they often remain on the continent before arriving for the two-week Championship fortnight.
Hughes added: “The UK seeking to tax income generated from high-profile sporting performances taking place here makes sense. However, the issue of proportionality is nuanced. Taxing Wimbledon prize money itself is straightforward, but attributing worldwide endorsement income and associated expenses across international tournament days becomes administratively burdensome, particularly for athletes who may only spend a relatively short period in the UK each year.”
