EuroLeague officials announced the removal of the High Remuneration Level luxury tax and approved the creation of a new Supercup competition for 2026. The General Assembly also reported a 10% revenue increase and renewed agreements focused on improving player welfare and officiating standards.

EuroLeague announced a crucial change to the Financial Stability & Fair Play Regulations in its recent meeting in Barcelona.

It was decided to remove the High Remuneration Level from the Financial Stability & Fair Play Regulations, also known as the luxury tax.

EuroLeague luxury tax rule changes

Unlike the Base Remuneration Level (BRL), the High Remuneration Level (HRL) includes Anchor Players (the highest-paid players) and excludes U23 Players, Extended-Tenure Players, Long-Term Unavailability, and Medium-Range Exceptions.

During the 2025-26 campaign, four teams exceeded BRL and had to pay the luxury tax. Each compliant EuroLeague team received €362,579 from the 2025-26 luxury tax distribution.

Team Exceeded by Luxury tax payment Panathinaikos €6,184,858 €3,065,691 Anadolu Efes €1,762,234 €1,071,676 Hapoel Tel Aviv €1,664,037 €998,027 Olympiacos €606,580 €303,290

Last year, the EuroLeague also increased the number of anchor players per team to three.

As a result, the salaries of each team’s three highest-paid players were not be included when calculating the Base salary levels.

Per the press release, the Euroleague Commercial Assets (ECA) General Assembly, comprising the EuroLeague participating clubs, nine professional domestic leagues, and the European Basketball Leagues (formerly ULEB), has met and approved the following decisions:

EuroLeague Supercup confirmed

The General Assembly approved the EuroLeague and the BKT EuroCup participating teams and competition formats, as previously proposed by the ECA Board of Directors.

It also approved the creation of a new competition, the Supercup, which is expected to hold its inaugural edition in September 2026.

In addition, the official calendar for the 2026-27 season was presented and approved.

Finance

The General Assembly reviewed and approved the financial performance of the Euroleague Basketball Group, which delivered revenues 10% above initial projections for the 2025-26 season. Financial projections for the 2026-27 season anticipate a further 7% increase.

By-Laws

Euroleague Basketball management presented the main amendments to the competition’s By-Laws, which were approved by the General Assembly. The changes include, among others:

• Amendments to the EuroLeague Framework Agreement aimed at improving player workload management and travel conditions.

• An increase in disciplinary sanction thresholds, together with the introduction of sanction guidelines for specific infringements.

• The removal of the High Remuneration Level from the Financial Stability & Fair Play Regulations. The measure, which was scheduled to be implemented beginning with the 2027-28 season, will no longer be introduced. All other Financial Stability & Fair Play Regulations will remain in force.

Officiating

The General Assembly received a performance report from Officiating Director Daniel Hierrezuelo, who presented the department’s key areas of focus for the coming seasons, including referee development, coaching staff enhancement, technological innovation, and increased transparency and communication.

The General Assembly also approved the renewal of the agreement with the Union of Euroleague Basketball Officials (UEBO) for the next three seasons.

“Today’s General Assembly and tomorrow’s EuroCup Clubs Meeting give us a unique opportunity to connect with clubs and domestic leagues, exchange ideas and set the foundations for that future,” Euroleague Basketball President Dejan Bodiroga said.

“European club basketball is experiencing remarkable momentum thanks to the passion, dedication, and invaluable contributions of all its stakeholders. Our commitment is to build on this momentum, continue supporting its growth, and strengthen the collective effort that is shaping an even brighter future for our sport,” Bodiroga added.

“The General Assembly marks the formal start of a new season,” Euroleague Basketball CEO Chus Bueno noted. “The 2025-26 season was exceptional across all Euroleague Basketball competitions, and its moments will remain in our memory for years to come. But now it is time to look to the future.”

“Not only to next season, which promises to raise the bar once again, with an even stronger EuroLeague, a revamped BKT EuroCup and the continued growth of the adidas NextGen EuroLeague, but also looking at the long-term evolution of European club basketball from a fan-centric, forward-thinking, innovative and integrative mindset,” Bueno concluded.

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