The Mexican government included a provision in the Federal Revenue Law (LIF) 2026 that exempts individuals and legal entities -resident in Mexico or abroad- that participate in the organization and holding of the 2026 FIFA World Cup from taxes.
Transitory article 25 establishes that activities, tests, matches and events related to the tournament will be exempt from income tax, VAT, withholdings and transfers, applicable as from the last quarter of 2025.
Who benefits and what are the requirements?
The exemption covers companies, television stations, hotels, travel, sponsors and any entity that collaborates with the World Organization of the event.
FIFA itself must submit the list of beneficiaries to the Mexican Tax Administration Service (SAT); however, the SAT will have the final say in its approval.
Companies seeking to access the benefit must demonstrate their participation in the logistics of the World Cup and register correctly to be part of the exemption scheme.
Controversy and pending challenges
It will take effect starting in the last quarter of 2025
QuéOnnda.com
Although the measure seeks to fulfill the commitments signed by Mexico before FIFA since 2018, it also generates criticism.
Some point out that exempting large companies from taxes may be unfair to small business taxpayers.
In addition, although approval in the Chamber of Deputies has already been achieved, the initiative must still be ratified by the Senate before October 31, 2025 to become fully effective.
What’s next for the organizers and the fans
Once approved, the SAT will issue general rules to define eligibility criteria and maintain transparency in the beneficiaries of the tax scheme.
Interested companies should be ready to register and demonstrate their role in the event.
For the U.S. Hispanic fan, this announcement is a reminder that the 2026 World Cup goes beyond sports:
It is a commercial, media and community impact event.
It is estimated that Mexico will generate up to $3 billion in additional foreign exchange from the event.
For more information, visit QuéOnnda.com.
