Morocco plans tax-free framework for FIFA ahead of 2030 World Cup

Morocco has proposed a wide range of tax and customs exemptions for FIFA and organisations involved in hosting the 2030 FIFA World Cup, as the North African country prepares to co-host the tournament with Spain and Portugal.

The measures are included in Morocco’s proposed 2027 Finance Bill and are intended to meet the country’s financial and legal commitments to FIFA ahead of the global competition.

According to draft legislation published by the Ministry of Economy, Finance and Public Performance, the proposed benefits would cover FIFA, its subsidiaries, the Royal Moroccan Football Federation (FRMF), host associations and other organisations involved in the tournament.

The proposals include exemptions from corporate income tax, value-added tax (VAT), the social solidarity contribution on profits and income, certain withholding taxes and registration fees.

FIFA and World Cup Partners to Benefit from Tax Exemptions

The draft legislation also proposes temporary customs exemptions for equipment and goods imported into Morocco for the World Cup and related events.

Eligible beneficiaries would include FIFA’s official broadcaster, service providers and contractors, subject to the conditions set out in the bill.

Certain individuals working on the tournament would also qualify for temporary income tax exemptions. These include personnel assigned to Morocco for the competition, match officials, volunteers involved in preparations and non-resident players receiving salaries, prizes or bonuses linked to the event.

The proposals further provide for VAT exemptions on tickets sold for World Cup matches and related events when transactions are carried out by or on behalf of eligible organisations.

Additional benefits would cover advertising-related stamp duties, vehicle taxes, insurance contract taxes and certain aviation-related charges.

If approved, the exemptions would take effect in January 2027, with some measures remaining in place until 31 December 2032, depending on the beneficiaries and activities concerned.

Morocco Proposes Permanent Tax Benefits for World Cup Legacy Fund

The proposed Finance Bill also includes provisions for a World Cup Legacy Fund designed to support social and sporting development beyond the tournament.

The fund would help finance projects involving sports infrastructure, youth and women’s football, environmental protection and child welfare.

Unlike the temporary exemptions proposed for FIFA and other tournament stakeholders, the fund would receive permanent exemptions from taxes and duties covered by Morocco’s General Tax Code.

These would include corporate income tax, VAT, registration and stamp duties, as well as customs benefits for eligible imports.

The legislation also proposes simplified electronic procedures for organisations applying for tax exemptions or refunds.

Morocco Advances Preparations for 2030 World Cup

The proposed tax framework forms part of Morocco’s preparations for the 2030 World Cup, which it will co-host with Spain and Portugal.

The measures are intended to establish a specific financial framework for organisations involved in delivering the tournament while providing longer-term support for social and sporting initiatives through the proposed legacy fund.

However, the exemptions are not yet final. The draft Finance Bill remains subject to parliamentary examination and approval before the proposed measures can take effect.