Poland waives income tax for FIFA U-20 Women's World Cup organisers

Poland has formally waived the collection of corporate income tax (CIT) and personal income tax (PIT) on income obtained in connection with the organisation of the FIFA U-20 Women’s World Cup Poland 2026 final tournament. The measure was adopted by regulation of the Minister of Finance and Economy of 7 September 2026 and published in Dziennik Ustaw (Journal of Laws of the Republic of Poland) on 11 September 2026 under item (Poz.) 1199.

The regulation is issued on the basis of Article 22 § 1 point 1 of the Tax Ordinance Act of 29 August 1997, and is designed to ease the running of a major international sporting event on Polish soil. It enters into force on the day following its publication.

Who benefits from the waiver

The exemption covers income obtained in connection with the tournament, or with events related to it, by a defined circle of taxpayers:

• FIFA (the Fédération Internationale de Football Association) and its subsidiaries that have no residence, seat or management on the territory of the Republic of Poland;
• FIFA Confederations and FIFA Member Associations participating in the tournament;
• FIFA contractors, including the FIFA Main Broadcasters, and contractors of the FIFA Confederations;
• other entities responsible for the organisation, preparation or completion of the tournament or related events.

The waiver also extends to natural persons who have no residence in Poland and who stay on Polish territory for no more than six months in the tax year in order to perform work, provide services or undertake other activities connected with the tournament.

Scope and period of application

The waiver applies to income (revenue) obtained from 1 January 2026 to 31 December 2026, covering the full calendar year in which the final tournament is scheduled to take place. Both corporate income tax and personal income tax are covered by the measure.

The regulation was signed on behalf of the Minister by J. Neneman, acting under the authority of the Minister of Finance and Economy, who heads the government administration department for public finance.

Impact of the measure

By removing the tax burden on FIFA and its commercial and sporting partners, the regulation aims to make Poland a more attractive host for the U-20 Women’s World Cup and to smooth the logistics of staging the event. For the entities concerned, the waiver removes a potential withholding-tax obligation on income earned in Poland during the tournament year, while for the Polish authorities it secures the administrative and fiscal framework needed to deliver a large international competition.

Source: Dziennik Ustaw, no. 2026, item 1199, 11 September 2026, section I (official reference: regulation of the Minister of Finance and Economy of 7 September 2026, Poz. 1199).