The federal government is analyzing the possibility of granting tax incentives related to the organization of the 2027 Women’s Football World Cup, which will be held in Brazil. The Ministry of Finance confirmed to Agência Brasil that it is studying tax exemption along the lines of the 2014 World Cup following a formal request from the International Football Federation (FIFA).
The initiative must be accompanied by a new version of the General World Cup Law, prepared by the Ministry of Sports. The legislation provides rules on organizers’ duties, event security, commercial exclusivity and use of image rights.
The Ministry of Finance stated that there are no details about the proposal, as the topic remains under analysis.
Standard procedure
The approval of special legislation for major sporting events is a standard procedure and is part of the commitments made during the candidacy phase. Tax exemptions occurred in the 2014 Men’s Football Cup and the Rio Olympic Games in 2016.
For the 2027 Women’s Football Cup, FIFA sent the Brazilian government a series of demands, including the granting of tax exemptions on the entity’s revenue and broadcasting services, in addition to adapting incentives to the rules of the tax reform on consumption. Goods and services related to competition do not pay taxes.
FIFA also asked that the restrictions of the electoral law not be applied. In election years such as 2026, legislation prevents the granting of public benefits. In 2014, the Federal Supreme Court validated the World Cup Law and tax exemptions, with criticism from the court.
Tax Waivers
Previous experiences show significant impacts on revenue. In the 2014 World Cup, the exemptions granted resulted in a loss of more than R$1 billion, according to the Federal Court of Auditors. In the Rio Olympics, the estimated loss reached R$3.8 billion.
The government assesses that the flow of tourists and the boom in the service sector during the event could compensate for part of the loss of revenue. However, holidays declared during the competition may impact the final balance due to the reduction in taxes on other activities.
The discussion takes place in a context of effort government to reduce tax exemptions. At the end of last year, the federal government approved measures that increased taxes and reduced tax incentives to raise R$22.4 billion in 2026 and rebalance public accounts.
Games in eight cities
The Women’s World Cup will be held in June and July 2027, with the participation of 31 teams.
The matches will take place in eight cities: Brasília, Rio de Janeiro, São Paulo, Belo Horizonte, Porto Alegre, Salvador, Recife and Fortaleza, using mainly the infrastructure built for the 2014 World Cup.
