Qatar: Tax exemptions and customs procedures related to FIFA World Cup 2022

Decision 9 implements tax exemptions and customs procedures for hosting FIFA World Cup Qatar 2022

Decision 9 implements tax exemptions and customs procedures for hosting FIFA World Cup

The Ministry of Finance published Decision 9 of 2022 implementing tax exemptions and customs procedures for hosting the FIFA World Cup Qatar 2022, alongside the relevant conditions and limitations.

Tax exemptions

  • Resident and non-resident FIFA and FIFA affiliate organizations, Continental Confederations, National Football Associations, broadcasters, suppliers, contractors and service providers (collectively referred to as “participants”) directly and indirectly participating in the activities surrounding the FIFA World Cup Qatar 2022, are fully exempt from taxes in the State of Qatar.
  • Cash or in-kind consideration and additional benefits paid to resident and non-resident individuals employed or designated by the above listed participants serving in their capacity under FIFA World Cup Qatar 2022 are exempt from individual (personal) taxation until 31 December 2023. Other non-resident individuals unattached to the above list but participating in related activities will be exempted from individual taxation if they enter the country 60 days before the first match and exit within 60 days after the last match.
  • Non-resident contractors fulfilling contracts with FIFA and FIFA affiliate organizations within or outside of the State of Qatar are exempt from tax. In addition, resident and non-resident contractors are exempt from transfer tax (on goods, services or rights), import and export tax provided that the goods, services and rights are fully utilized. Tax exemption will also apply if the goods are re-exported or donated to sports entities, charitable institutions or other legal entities in the sports and social development arena at the end of FIFA World Cup Qatar 2022. Furthermore, these contractors are exempted from tax filing obligations related to the foregoing exemptions.
  • Resident and non-resident beneficiaries will be exempted from excise duty on condition that they apply for refund of excise by supplying the original invoices, bank account certificate and proof that purchase is related to FIFA related activities.

Additional information

  • The General Tax Authority (GTA) and GTA of Customs maintain an updated register for all legal entities and individuals in connection to the exemptions related to the FIFA World Cup Qatar 2022, obtained from the Supreme Committee for Projects and Legacy. The list is divided into categories based on tax exemptions granted for each category and the Competent Authority is mandated to apply direct tax, customs and exercise exemptions accordingly.
  • An entity or individual carrying out the above FIFA related activities and appearing in the updated register can obtain a tax exemption certificate.
  • At the end of FIFA World Cup Qatar 2022, any unutilized imported equipment, goods and materials must be re-exported or disposed of using the procedures specified for re-export, transfer or assignment.

Read a November 2022 report [PDF 259 KB] prepared by the KPMG member firm in Qatar


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