World Cup 2030: Morocco Grants FIFA Tax Exemptions
Morocco's 2027 finance bill grants FIFA and World Cup 2030 organizing bodies tax and customs exemptions running until December 2032, including the Royal Moroccan Football Federation and official broadcaster.
Morocco's 2027 finance bill (PLF 2027) grants FIFA broad tax and customs exemptions as the country prepares to co-host the 2030 World Cup with Spain and Portugal. The exemptions take effect on January 1, 2027, and cover FIFA, the main organizing bodies and the Royal Moroccan Football Federation (FRMF), as well as organizing partners and service providers.
Exemption duration by beneficiary
The bill sets different deadlines depending on the type of beneficiary:
| Beneficiary | Exemption end date |
|---|---|
| FIFA, main organizing bodies and host federations | December 31, 2032 |
| Service providers, official broadcaster and contractors | December 31, 2031 |
Taxes covered by the exemption
The exemption covers corporate tax, the social solidarity contribution on profits and income, certain withholding taxes, and registration duties, as well as VAT, including on match tickets sold by or on behalf of the organizing bodies, without this setting the prices charged to the public. On the customs side, the bill provides for a total, temporary exemption from import duties on goods brought in for the competition, along with stamp duties, the annual special vehicle tax, the tax on insurance contracts and the solidarity contribution on tourist air transport. Seconded staff, volunteers and non-resident players also benefit from a temporary personal income tax exemption.
Who benefits from the exemptions
The measures cover FIFA and its subsidiaries, the bodies responsible for organizing the tournament, the FRMF and the co-hosting Spanish and Portuguese federations, the South American federations taking part in the centenary matches, the continental confederations and FIFA member federations for related activities, as well as the tournament's official broadcaster, service providers, commercial partners and contractors. The exemptions apply only to activities and revenue directly linked to the 2030 World Cup and its accompanying events.
Context
These exemptions are part of a series of similar tax measures the government has included in previous finance bills ahead of the World Cup, after the 2025 finance bill already granted tax incentives to FIFA's representations in Morocco, as part of efforts to set up a permanent regional office for the organization in Rabat. The new exemptions are part of the 2027 finance bill approved by the Government Council, which also includes other tax exemptions affecting wage income. The bill also provides for a simplified electronic procedure allowing eligible bodies to claim the exemption and, where applicable, obtain refunds of taxes already paid, while duty-free imported goods can be re-exported or transferred to sports bodies or social development and charitable associations without losing the original benefit, under certain conditions.