Overview
- The law’s transitory article exempts FIFA and participating entities from Mexican taxes on income tied exclusively to World Cup activities.
- Beneficiaries must register through FIFA’s Mexican subsidiary, with the SAT holding final approval and receiving updated lists each month.
- The tax regime becomes effective in the last quarter of fiscal 2025 ahead of the 2026 tournament.
- President Claudia Sheinbaum said the measure implements a 2015 agreement signed under Enrique Peña Nieto that her administration modified in part and plans to explain publicly.
- Officials project $1.8–$3.0 billion in additional tourism revenue, while reports indicate Mexico is the only 2026 co‑host offering an exemption this broad.