Morocco’s draft finance bill for 2027 provides for a package of tax and customs exemptions for FIFA and the organisations involved in organising the 2030 World Cup, which the country will co-host with Spain and Portugal.
The measures include tax benefits for organisations, suppliers and other participants linked to the tournament, with the aim of facilitating the preparations and running of the competition.
The initiative seeks to fulfil the financial and legal commitments undertaken by Morocco towards FIFA through a specific tax regime for activities related to the tournament.
Special tax regime for FIFA
Morocco is preparing a special tax regime for FIFA and the organisations involved in organising the 2030 World Cup. The 2027 Finance Bill provides for tax and customs exemptions to facilitate preparations for the tournament and fulfil the commitments made to the international body.
According to the draft published by the Ministry of Economy and Finance, the tax benefits would apply to FIFA, its subsidiaries, the Royal Moroccan Football Federation (FRMF), the organising associations and other participating entities.
The proposed exemptions also include corporation tax, social solidarity contributions on profits and income, value added tax (VAT), certain tax withholdings and registration fees.
The package of tax measures aims to facilitate the preparations and organisation of the 2030 World Cup, as well as to ensure compliance with the commitments made by Morocco to FIFA. Some of the planned tax benefits would remain in force until 31 December 2032, extending beyond the duration of the tournament.
Benefits and beneficiaries
Morocco’s legislative proposal provides for temporary customs exemptions for equipment and goods imported for the 2030 World Cup, as well as for events related to the competition.
These benefits would extend to authorised entities, including FIFA’s official broadcaster, service providers and contractors, provided they meet the conditions set out in the draft bill.
The text also provides for temporary income tax exemptions for certain individuals involved in organising the tournament. These include staff seconded to Morocco, referees and other match officials, as well as volunteers.
Non-resident players could also benefit from these tax measures on salaries, prizes and bonuses linked to their participation in the competition, in accordance with the requirements set out in the legislation.
Furthermore, the bill provides for a VAT exemption on tickets for World Cup matches and associated events, where transactions are carried out by the beneficiary organisations or on their behalf. It also includes concessions on advertising stamp duty, vehicle and insurance taxes, and certain aviation-related expenses.
Once the law has been duly approved, the exemptions will come into force in January 2027. Some will remain in place until 31 December 2032, depending on the beneficiaries and the activities covered.
2030 World Cup Legacy Fund
As part of the organisation of the 2030 World Cup, Morocco has also planned, through the 2027 Finance Bill, the creation of a Legacy Fund intended to finance social and environmental projects; local sports infrastructure; as well as initiatives to promote youth and women’s football, public health and support for the most disadvantaged communities.
Morocco’s draft finance bill provides for the fund to be granted permanent tax and customs exemptions, covering corporation tax, VAT, customs duties and registration fees.
Inspired by the model used for the 2022 Qatar World Cup, the scheme aims to extend the social impact of the tournament, although its timetable and funding will depend on decisions taken by FIFA. Its objectives would also include environmental protection and the promotion of children’s wellbeing, with the aim of extending the social impact of the tournament beyond 2030.
Unlike the temporary exemptions envisaged for FIFA and its partners, the fund would enjoy permanent tax benefits, in accordance with the provisions set out in the draft legislation.
The text also proposes simplifying the electronic procedures for applying for tax exemptions and refunds. However, the measures form part of a draft bill that has yet to be examined and approved by the Moroccan Parliament.