Overview
- Official guidance in the 2026 Miscellaneous Tax Resolution limits the tax base to the fraction of income attributable to games or call-ups in Mexican territory.
- Taxable amounts include participation fees and cash prizes linked to the World Cup, while club salaries and advertising contracts remain outside the scope.
- Coaches, technical staff, referees and other foreign specialists are subject to the same Mexico-only treatment on tournament-related income.
- Players must calculate and remit the tax directly or through a Mexican fiscal representative by the August 19, 2026 deadline.
- Eligible residents of treaty partner countries can seek treaty relief by proving fiscal residency, whereas Mexican tax residents owe tax on 100% of their tournament income under general rates.