Mexico’s Congress approved a tax-exemption measure for companies and individuals engaged in the organisation, development or execution of activities related to the 2026 FIFA World Cup, to be held in part in the country.
This measure is included in the 2026 Federal Revenue Law and is aligned with commitments made to FIFA since 2018.
Objectives and benefits
The initiative seeks to generate positive economic, tourism-related and social outcomes, while positioning Mexico on the international stage as part of its national development strategy.
Beginning in the last quarter of 2025, the Tax Administration Service (SAT) will issue rules to identify eligible beneficiaries and clarify the tax obligations to be met.
Operational scope
For the purpose of the exemption, FIFA will provide data on the participating companies and individuals, including name or legal entity, tax ID (RFC), type of involvement, estimated income in Mexico and cities where activities will take place.
Excluded entities
Entities that will not qualify for the exemption include those listed by the SAT for issuing false invoices or simulating operations; those with unresolved irregularities under tax articles 69-B or 69-B Bis; entities with final tax debts unpaid or without sufficient guarantees; with cancelled digital seal certificates; or involved in tax crimes directly or as shareholders/partners.
Source: Enfoque Noticias
