Overview

• Hacienda’s proposed 2026 Federal Revenue Law includes a transitional article granting tax exemptions to FIFA and all entities involved in organizing World Cup activities in Mexico.
• The relief covers payments, withholding, collection and remittance obligations tied to tests, matches and related events.
• The measure would take effect during the last four months of 2025 and remain in force for the World Cup period.
• FIFA will identify prospective beneficiaries, while Mexico’s SAT will make final determinations based on tax compliance and the absence of fiscal or criminal issues.
• The Treasury argues the policy will boost services, construction, jobs and the digital economy, echoing exemptions seen in Brazil 2014 and Russia 2018, even as the move draws scrutiny over its fiscal trade-offs and Mexico hosts 13 matches including the June 11, 2026 opener.