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Mexico Enacts 2026 Revenue Law Granting World Cup Tax Exemption to FIFA

Officials say a 2015 hosting contract required the waiver.

Overview

  • The Congress of the Union approved the 2026 Federal Revenue Law with an article exempting FIFA from Mexican taxes for World Cup–related activities, passing 80–37.
  • The waiver extends to all individuals and companies, domestic or foreign, that participate directly or indirectly in organizing matches, broadcasts, travel or event logistics.
  • FIFA must submit monthly rosters of participants to Mexico’s tax authority, while the SAT retains final say on beneficiaries and requires proof of actual involvement.
  • President Claudia Sheinbaum said the arrangement derives from a 2015 deal signed under Enrique Peña Nieto that her government adjusted, with plans to present the contract details publicly.
  • Officials project $1.8–3.0 billion in extra tourism revenue and about five million visitors, while reports note Mexico is the only 2026 co-host offering such a broad tax break.