Rezumat: This article presents a series of theoretical and practical aspects regarding the taxation of income from independent activities carried out under sports activity contracts. Participants in sports activities can enter into sports activity contracts with sports organizations based on current legislation. Law No. 296/2023 establishes a new set of rules for determining the income tax, as well as for calculating and paying health insurance contributions (CASS) related to income from independent activities conducted under sports activity contracts. As a novelty, in 2024, to determine the required contribution to the public health system, income from independent activities carried out under sports activity contracts will be separated and will no longer be cumulated with other non-wage income provided for in Art. 155 Para. (1) Let. c)-h) of the Tax Code. Beginning January 1, 2024, CASS becomes a deductible expense when calculating the income tax on income obtained from independent activities carried out under sports activity contracts. Regarding the payment obligation for social insurance contributions (CAS), the gross income established by the contract will be included in the calculation of the ceiling of 12 or 24 minimum gross national wages, based on which it will be determined whether the income beneficiary is required to pay this obligation or not.