Introduction
According to Chapter 9.4.4 of the Miscellaneous Tax Resolution (RMF) 2026, foreign players participating in the 2026 World Cup will have to pay a 25% Income Tax (ISR) in Mexico for income earned solely from games played in the country. This move is unprecedented in international sports competitions hosted by Mexico, such as the 1968 Olympics and the 1970 and 1986 World Cups.
Tax Rates and Applicable Income
Under the RMF 2026, foreign players participating in the World Cup must pay Mexican tax authorities ISR on a proportional basis for income earned only from games played in Mexico. The 25% ISR rate applies to the total income from games played in Mexico without any deductions, as per Article 170 of the Income Tax Law.
- Players or their representatives must calculate and remit the ISR by August 19, 2026, via electronic fund transfer or in cash, credit/debit card, or personal check.
- The tax applies to Base Remuneration (payment from their national team for participation) and Cash Prizes awarded by their national teams.
Which Players Will Pay ISR in Mexico?
Mexico, along with the United States and Canada, will host the FIFA World Cup 2026, featuring a total of 13 matches across three cities: five in Mexico City, four in Monterrey, and four in Guadalajara.
- Notable teams playing in Mexico include Spain (Lamine Yamal, Ferran Torres), Colombia (James Rodríguez, Luis Díaz), and South Korea (Heung Min-Son).
Fiscal Incentives for FIFA and the World Cup
In January 2018, the government of Enrique Peña Nieto signed a Government Guarantee to provide general tax exemptions for federal and local taxes for FIFA and other actors involved in organizing the 2026 World Cup.
- These tax benefits only apply to direct participants in organizing and hosting the World Cup, including exemptions from certain formal, payment, transfer, retention, collection, and payment obligations under tax laws.
- Non-directly involved parties participating in games and events within the country must still pay ISR.
Key Questions and Answers
- What is the tax rate for foreign players? A 25% ISR on total income from games played in Mexico, as per Article 170 of the Income Tax Law.
- When must players remit the ISR? By August 19, 2026, via electronic transfer or in cash, credit/debit card, or personal check.
- Which income is taxable? Base Remuneration and Cash Prizes earned from participating in World Cup games in Mexico.
- Which teams will be affected by this tax? Spain, Colombia, and South Korea are among the notable teams playing in Mexico during the 2026 World Cup.
- What fiscal incentives does FIFA receive? General tax exemptions for federal and local taxes for direct participants in organizing and hosting the 2026 World Cup.
- Who must pay ISR? Non-directly involved parties participating in games and events within Mexico must still pay ISR.
