The 2026 World Cup will be tax-free by the government of Mexico
The Mexican government has given free rein in tax matters to all those who participate in or are involved with the organization of the universal event in the Aztec country.
At a time when the Mexican government is considering tax reform and tax increases in various areas, it announced the approval of a decree in which individuals and corporations, both national and foreign, who participate directly or indirectly will be exempt from paying taxes on their activities.
The above was established in Article 25 of the Transitional Provisions of the Federal Revenue Law (LIF) for 2026 and will take effect from the last four months of the 2025 fiscal year, according to information published by ESPN. This will benefit companies, television networks, and individuals involved in the organization and logistics of the tournament.
However, other sources indicate that the tax benefits may vary, as the Mexican government has not yet defined which activities will qualify, especially since the category of “related activities” is being used.
Mechanisms of the Tax Benefit
For now, this tax benefit mechanism stems from the agreements signed by Mexico to secure the 2026 World Cup with the International Federation of Association Football (FIFA). These agreements stipulate that anyone wishing to benefit from the tax incentive must register with FIFA's subsidiary in Mexico and demonstrate their participation in the tournament activities.
In the end, FIFA will send a final list so that officials of the Tax Administration System (SAT) can apply the tax exemption. It should be noted that this benefit refers not only to income tax (ISR) or VAT, but also to the “tax obligations of payment, realization, transfer, withholding, collection and remittance” in all acts related to the World Cup.
These mechanisms include income, profits, expenses, costs, investments and all kinds of payments in cash (or otherwise), as well as payments to service providers and the entry of goods, accounting credits, remittances, etc., for the organizers, their subsidiaries,federations and similar entities.
Within its scope are contemplated income, profits, expenses, costs, investments and all kinds of payments in cash (or otherwise),including through the provision of services and delivery of goods, accounting credits, remittances, etc. for the organizing entity, its subsidiaries, federations and similar entities.