This study aims to identify the level of declarative tactical knowledge (DTK) of handball players considering the classification obtained in the competition, the time of practice and the participation of athletes in national competitions for both genders. Furthermore, the relationship between subjacent cognitive processes and tactical knowledge was verified. The sample was composed of 119 handball players, 83 men (21.37±516) and 36 women (18.25±4.44) who participated in a competition. The Test of Declarative Tactical Knowledge in Handball was applied, which evaluates the DTK level of players in order to assess perception and decision-making. The DTK-objective level of finalist teams was higher for both sexes (p=0.011 and p=0.015, respectively), when compared with teams that have not passed the group phase. In both sexes, no statistically significant differences were found for the DTK-objective and DTK-exploratory in relation to the time of practice. The DTK level was higher in athletes who took part in national competitions for male gender (p=0,017). Positive moderate correlation between decision-making and DTK-objective (r=0.595) was found, which was strong between perception and DTK-objective (r=0,890), strong between decision-making and DTK- exploratory (r=0.858), and moderate between perception and DTK- exploratory (r=0.561). Based on the results found, it could be concluded that the classification obtained in the competition and the participation in national competitions are factors that interfered in the tactical knowledge level of handball players.