Morocco’s draft Finance Bill for 2027 proposes introducing a special tax incentive scheme for the organization of the 2030 FIFA World Cup, according to the explanatory memorandum accompanying the bill.
The measures aim to incorporate into the General Tax Code the tax guarantees Morocco has committed to providing to FIFA. They would take effect on January 1, 2027, and apply to all events related to the tournament hosted in Morocco.
The proposed scheme includes temporary exemptions from corporate income tax, the social solidarity contribution on profits and income, withholding tax, value-added tax (VAT), and registration duties.
These exemptions would benefit FIFA, tournament delivery entities, FIFA-affiliated companies, host and co-host football associations, FIFA confederations, and member associations, whether or not they are based in Morocco.
FIFA-appointed broadcasters, service providers, and other designated contractors would also benefit from exemptions on certain operations, goods, and services related to the tournament and associated events.
Regarding personal income tax, the bill proposes temporary exemptions for remuneration and allowances paid to individuals assigned to Morocco, volunteers involved in organizing the competition, and non-resident players.
Additional temporary exemptions would cover stamp duties on advertising and receipts, the annual vehicle tax, insurance contract taxes, and the air transport solidarity and tourism promotion levy.
The bill also proposes a full and permanent exemption from all taxes, duties, and levies for the tournament’s legacy fund, which is intended to serve social purposes.
A simplified electronic procedure would be introduced to facilitate access to these exemptions and potential tax refunds. The bill also provides additional guarantees for FIFA and its partners regarding tax audits and filing obligations.