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The 2026 FIFA World Cup is the 23rd FIFA World Cup which has been happening since 11 June and will conclude on 19 July 2026. It has almost come to an end with 2 quarter final matches left between (Norway and England) & (Argentina & Switzerland.) followed by Semis and Final on 19th July 2026.

It is the first World Cup that is hosted by three countries—the United States, Canada and Mexico. This world cup has 48 teams instead of 32, with total number of matches from 64 to 104. Because of this long schedule, the tournament attracted millions of fans globally, billions of television viewers, and a gigantic amount of Revenue.

FIFA World Cup is also a massive global business involving broadcasting rights, sponsorships, ticket sales, tourism, hospitality, and merchandise. In this article, we will try to understand how money flows through the 2026 FIFA World Cup and why this is one of the biggest sporting events as well business.

1. BIGGEST WORLD CUP EVER

  • 48 teams (up from 32)
  • 104 matches (up from 64) in 39 days
  • Hosted by USA, Canada, and Mexico, Total 16 Venues
  • More matches = More Tickets, More TV viewers, More Sponsors, and Tourism

2. FIFA’S REVENUE (ESTIMATED)

  • Broadcasting Rights: ~US $4 Billion
  • Ticketing & Hospitality: US $3+ Billion
  • Sponsorships: ~US $1.8 Billion
  • Licensing, Merchandise & other income: ~US $2 Billion
  • Total FIFA Revenue (2023–26 cycle): ~US $13 billion, with about US$8.9 billion linked to the World Cup alone.

3. FINANCIAL BENEFITS TO HOST COUNTRIES – USA, CANADA AND MEXICO

  • Millions of Football Fans Globally spends on:
  • Hotels
  • Restaurants and Bars
  • Transport (Airlines and Local Transport)
  • Shopping
  • Entertainment
  • FIFA estimates the tournament could add around US$40.9 billion to global GDP and support hundreds of thousands of jobs.
FIFA’S ESTIMATED REVENUE MIX
Sources of Revenue Estimated Income
Broadcast Rights (Live TV Rights, OTT Rights etc) $4 Billion
Ticketing & Hospitality $3 Billion+
Sponsorships (Adidas, Coca-Cola, Visa, McDonald’s, Hyundai) $1.8 Billion
Other Commercial Activities (Includes licensing, marketing rights, hospitality commissions, ticket resale fees and other commercial income streams) Approximately $2.1 Billion

(Source: Business Standard Article 11th June 2026)

In India, the broadcasting and streaming rights for the FIFA World Cup 2026 were acquired by Zee Entertainment Enterprises.

The details are:

  • Broadcaster: Zee Entertainment (Unite8 Sports channels)
  • Streaming Platform: Zee5
  • Initial deal estimate: US$30–35 million (around ₹260–₹305 crore) for the India rights.

FIFA WORLD CUP 2026: A CHARTERED ACCOUNTANT’S VIEW OF THE MULTI-BILLION DOLLAR FOOTBALL BUSINESS MODEL

1. ACCOUNTING ANGLE 

  • Revenue Recognition
  • Deferred Revenue
  • Advance Ticket Sales
  • Sponsorship Contracts
  • Foreign Currency Transactions

2. TAXATION ANGLE

  • Taxability of Prize Money
  • DTAA with USA, Mexico and Canada
  • Withholding Tax
  • GST/VAT on Tickets
  • Corporate Tax on FIFA
  • Tax incentives given by host countries.

TAXATION FROM CHARTERED ACCOUNTANT’S VIEW

FIFA is enjoying Tax-Free status in US since the 1994 World Cup and it is officially structured as a non-profit association in Switzerland but that exemption does not apply to all of the 48 qualifiers and the National associations will have to pay a Federal, state and city taxes on their earnings.

Of the 48 World Cup qualifiers, 18 are countries that have signed a double taxation agreement (DTA) with the US, exempting their delegations from federal taxes, most of them from Europe. The only non-European countries which have signed DTAA other than Canada and Mexico are Australia, Egypt, Morocco and South Africa. Canada and Mexico have already provided federal-level relief for national associations’ World Cup earnings.

Henceforth FIFA negotiated with the U.S. Treasury Department so that national football associations can apply for tax-exempt status under Section 501(c) of the U.S. Internal Revenue Code.

This means that the football association itself (Like Brazil Football Confederation) may not have to pay U.S. federal Income Tax on certain World Cup earnings but Players still have to pay U.S. federal income tax on income earned in the United States.

Exemption only concerns U.S. Federal Income Tax and not on specific State’s Tax.
The U.S. has a federal system where both the Federal Government and State Governments have independent taxing powers. Surprisingly Federal Govt and State govt both can levy Income Tax on a Particular Income earned in USA and a specific USA state.

For Example: Examples:

  • Texas √ No state income tax
  • Florida √ No state income tax
  • Tennessee √ No state income tax
  • Nevada √ No state income tax

But states like California, New York, Oregon, levy their own income tax

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