As anticipation builds for the expanded 48-team 2026 FIFA World Cup across the United States, Canada and Mexico, a less visible but deeply consequential issue is casting a shadow over many participating nations—particularly from Africa and other developing regions.

Unlike previous tournaments, several of these countries are bracing for significant financial strain due to tax obligations in the United States, raising concerns that participation in football’s biggest spectacle could come at a high economic cost.

According to an investigation conducted by the UK publication, The Guardian, at the centre of the issue is the inability of FIFA to secure a blanket tax exemption agreement with the U.S. government for all participating nations. While FIFA itself enjoys tax-free status in the United States—a privilege dating back to the 1994 World Cup—this exemption does not extend to the 48 national associations competing this summer.

Unequal Playing Field Off the Pitch

The result is a stark imbalance. Only 18 of the qualified countries have double taxation agreements (DTAs) with the United States, shielding them from federal taxes. The majority of these are European nations, alongside a handful of others such as Egypt, Morocco, South Africa, Australia, Canada and Mexico.

For African teams without such agreements, including several debutants and smaller footballing nations, the financial implications could be severe. Countries like Haiti and Cape Verde, for instance, face the prospect of higher tax liabilities than traditional powers such as England or France, whose federations are protected by DTAs.

This disparity effectively creates a two-tier system—one where wealthier and more diplomatically connected nations incur lower operational costs, while less-developed football associations shoulder heavier financial burdens.

Development Funds at Risk

Tax experts warn that the consequences could extend far beyond the tournament itself. Oriana Morrison, a consultant who has advised several football federations, noted that the funds lost to taxation could have otherwise been reinvested in grassroots football development.

For many African federations, World Cup participation is not just about prestige but also about economic opportunity. Prize money and associated revenues often fund infrastructure, youth programmes and domestic leagues. However, with U.S. federal corporate tax set at 21% and top income tax rates reaching 37%, a significant portion of these earnings may be absorbed before they reach home federations.

Players and Coaches Also Affected

Even for countries with DTAs, relief is partial. Under U.S. law, athletes and coaches must still pay taxes on income earned while performing in the country. This means high-profile figures such as Carlo Ancelotti, currently managing Brazil, could face dual taxation—both in Brazil and the United States.

In contrast, managers like Thomas Tuchel of England benefit from more favourable arrangements, paying taxes only in their home country due to existing agreements.

While wealthier federations may absorb these additional costs, smaller associations—many of them from Africa—are unlikely to have such financial flexibility.

Rising Costs, Shrinking Support

Compounding the issue is FIFA’s fixed operational budget of $1.5 million per team, despite rising travel and accommodation costs in the United States. The daily allowance for delegation members has also been reduced from $850 at Qatar 2022 to $600 for 2026.

This stands in sharp contrast to the previous World Cup in Qatar, where all 32 participating nations were granted full tax exemptions by the host government, significantly easing financial pressure.

Geography Adds Another Layer

The tax burden is further complicated by variations across U.S. states. While Florida—host to matches in Miami—has no state tax, other venues come with steep rates. New Jersey, where the final will be held at MetLife Stadium, imposes a 10.75% state tax, while California, host to games in Los Angeles and San Francisco, has rates as high as 13.3%.

Canada and Mexico, the co-hosts, have offered full tax exemptions, meaning teams playing group matches there could avoid some of the financial strain.

A Tournament of Opportunity—Or Inequality?

For African teams, the expanded World Cup was meant to be a gateway to greater representation and opportunity on the global stage. However, the emerging tax realities threaten to dilute those gains.

With FIFA reportedly working behind the scenes to provide guidance and support, the broader concern remains unresolved: that the financial rewards of World Cup participation may not be evenly shared.

For many of Africa’s representatives, the challenge in 2026 will not only be to compete on the pitch—but to navigate an off-field financial landscape that could significantly impact the future of their football development.

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As was the case in the build-up to the Qatar 2022 tournament, Portugal will once again use Nigeria’s Super Eagles as their final preparatory opponents ahead of the 2026 FIFA World Cup.

The Portuguese Football Federation has confirmed that both teams will clash on June 10, in what will serve as the Seleção’s last warm-up fixture before the Mundial kicks off on June 11 across Canada, the United States and Mexico.

Four years ago, Portugal rounded off their preparations with a dominant 4-0 victory over Nigeria in Lisbon in November 2022, and history now repeats itself with a similar pre-tournament arrangement.

Although the federation has yet to officially announce the venue, reports in Portuguese media indicate that the match will be staged in Leiria.

The Nigeria encounter will follow another friendly against Chile scheduled for June 6 at the National Stadium in Oeiras, as part of Portugal’s carefully structured build-up programme.

For Nigeria, who failed to qualify for the 2026 World Cup, the fixture presents another high-profile international test, even as they once again play the role of Portugal’s final opponents before a major tournament.

Portugal head into the game on the back of mixed results in recent friendlies, having drawn 0-0 with co-hosts Mexico at the reopening of the Azteca Stadium, before recording a 2-0 win over the United States in Atlanta.

The Europeans will open their World Cup campaign in Group K against the Democratic Republic of Congo on June 17 in Houston. They will then face Uzbekistan on June 23, also in Houston, before rounding off their group stage fixtures against Colombia in Miami on June 27.

While the match offers Nigeria another opportunity to test themselves against elite opposition, it represents Portugal’s final chance to fine-tune tactics, sharpen cohesion and settle selection decisions ahead of the global showpiece.

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By Kunle Solaja.

The road to the 2026 FIFA World Cup has begun to take definitive shape, with a blend of traditional powerhouses, emerging nations and first-time qualifiers securing places at the tournament to be jointly hosted by the United States, Mexico and Canada from June 11 to July 19.

The three host nations — the United States, Mexico and Canada — automatically qualified, each bringing contrasting World Cup pedigrees.

While the United States’ best finish remains a third-place outing in 1930, Mexico boast two quarter-final appearances (1970 and 1986), and Canada continue their search for a first knockout-stage breakthrough after previous group-stage exits.

Defending champions Argentina headline the South American contingent after sealing qualification on March 25, aiming to add to their three titles (1978, 1986, 2022). Five-time winners Brazil also return, extending their record as the only nation to feature in every World Cup, while Uruguay — champions in 1930 and 1950 — reinforce South America’s rich pedigree.

Asia has produced a mix of regulars and newcomers. Japan and South Korea continue their consistent presence, with the latter’s fourth-place finish in 2002 still the continent’s benchmark. Iran and Australia also return, while Uzbekistan and Jordan make history with their first-ever World Cup qualifications, underlining the region’s growing competitiveness.

Africa has emerged as one of the biggest stories of the qualification series, with a strong and diverse representation. Morocco, fresh from their historic semi-final run in 2022, lead a pack that includes Egypt, Ghana, Senegal, Ivory Coast and Tunisia. South Africa also returns to the global stage, while Cape Verde are set for a historic debut. DR Congo’s late qualification adds further depth to Africa’s presence, continuing the continent’s upward trajectory in global football.

Europe’s contingent is, as expected, packed with elite nations. Former champions France, Germany, Spain and England are all safely through, alongside finalists Croatia and the Netherlands.

Portugal, Belgium and Switzerland maintain their consistency, while countries like Norway, Scotland and Austria mark notable returns. Turkey, Sweden and the Czech Republic also secured qualification on March 31, adding further depth to UEFA’s representation.

The CONCACAF region, beyond the host nations, sees Panama, Haiti and Curaçao progress, with Curaçao making a landmark first appearance at the finals.

Elsewhere, New Zealand confirmed Oceania’s presence, while Iraq and Qatar will represent West Asia alongside Saudi Arabia, all seeking to improve on modest past performances.

The expanded tournament — the first to feature 48 teams — is already reflecting FIFA’s broader global reach. With debutants such as Uzbekistan, Jordan, Cape Verde and Curaçao joining seasoned campaigners, the 2026 edition is shaping up to be one of the most inclusive and competitive in the tournament’s history.

As qualification continues to conclude across confederations, attention will soon shift to the draw, where football’s giants and newcomers alike will discover their paths in what promises to be a landmark World Cup.

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