Overview

• An Article 25 transitory clause in the 2026 Revenue Law initiative would exempt FIFA and all participants in organizing, tests, matches and related events from payment, withholding, collection and remittance of taxes tied to those activities.
• FIFA would identify beneficiaries and submit them to Mexico’s tax authority, with the SAT retaining final say based on tax history, outstanding liabilities and other red flags, and receiving monthly updates.
• The proposal is part of the federal economic package and must be approved by both chambers of Congress before entering into force.
• The text does not specify which companies would qualify and leaves open whether broadcasters and other media would be covered.
• Hacienda cites expected gains in tourism, services, construction and the digital economy as Mexico prepares to host 13 matches including the June 11, 2026 opener, while critics question transparency, environmental impacts and sponsor conflicts.