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Finance Bill 2027 Project.. Tax Exemptions for FIFA and its Partners in Preparation for the 2030 World Cup

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HIBAPRESS – Economic Section
The draft Finance Bill for 2027 proposes the adoption of a special incentive tax system for organizing the 2030 Football World Cup, which includes a set of tax exemptions and privileges for the International Federation of Football Associations (FIFA), its partners, and entities associated with the organization of this sporting event that Morocco will host.

According to the explanatory memorandum of the bill, these measures, which Morocco has committed to FIFA within the General Tax Code, aim to be implemented starting from January 1, 2027, to cover various activities and events related to the competition.

The proposed system includes temporary exemptions from Corporate Tax, Social Solidarity Contribution on Profits and Income, Value Added Tax, withholding taxes, and registration duties, benefiting a number of entities, whether they have a headquarters in Morocco or not.

The list of beneficiaries includes the International Federation of Football Associations, the Delivery Body, Joint Delivery Bodies, and FIFA's affiliated companies, in addition to the host confederation, participating host confederations, and FIFA member football associations, as well as host confederations affiliated with CONMEBOL, concerning activities and operations related to the competition and its parallel events.

The proposed privileges also extend to the entity entrusted with television broadcasting by FIFA, its accredited service providers, and the Federation's contractors, according to the defined conditions and regulations, for services rendered, goods delivered, and operations related to the organization of the 2030 World Cup.

Regarding income tax, the proposal stipulates a temporary exemption for remuneration and allowances related to the competition, paid to personnel seconded to Morocco and volunteers contributing to the preparation, reception, organization, and running of the event, in addition

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