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Mexico Adds Temporary World Cup Tax Exemption to 2026 Revenue Law

SAT will now set eligibility rules under a tax break that fulfills Mexico's 2018 hosting pledge to FIFA.

Overview

  • The Chamber of Deputies accepted a dictamen inserting a transitory exemption for World Cup-related activities into the 2026 Revenue Law.
  • The relief covers residents and non-residents selected by FIFA to work on organization, tests, matches and official events tied to the tournament.
  • SAT is empowered to issue general rules, define conditions on payment and withholding obligations, and verify that activities are genuinely World Cup-related.
  • FIFA must submit a list of participating entities to SAT, which can request additional information and exclude applicants with firm tax debts, canceled e-invoicing certificates, or fiscal criminal records.
  • The measure follows precedents such as Qatar 2022 and has prompted debate over foregone tax revenue versus anticipated gains from tourism, jobs and infrastructure.