Department of Revenue provides tax guidance ahead of 2026 FIFA World Cup in Seattle

OLYMPIA, Wash. - May 12, 2026 - The Washington State Department of Revenue has published a new online industry guide to help businesses, organizations, and individuals participating in World Cup activities around the state understand their tax obligations.

"Large international events like the World Cup can raise tax questions," said Acting Director John Ryser. "These resources are designed to help taxpayers understand their responsibilities and stay compliant. Taxpayers can also contact us directly to ask questions or request a ruling specific to their situation. We are here to help."

This guidance is part of the Department of Revenue's ongoing efforts to support taxpayers with timely, event-specific information and ensure businesses are prepared for major events impacting Washington's economy.

What the guide covers

The World Cup 2026 industry guide covers common business activities associated with the event for those already doing business in Washington and new businesses or entrepreneurs who plan to participate in the World Cup 2026 activities, including:

• Ticket sales and admissions.
• Lodging and short-term rentals.
• Retail sales and services.
• Marketing and broadcasting activities.
• Income earned by players, teams, and related entities.

The guide explains how Washington's business and occupation (B&O) tax and retail sales tax may apply, depending on the type of activity.

Local licensing and tax requirements

Businesses are also encouraged to review applicable local licensing requirements and any local taxes that may apply in jurisdictions hosting World Cup-related events. The guide includes information to help identify when additional local registration may be required.

Learn more

If you have questions about how these taxes apply to your business, you may request a tax ruling at dor.wa.gov/RequestTaxRuling or contact us at [email protected]. Businesses can also contact our Tax Assistance Center, 360-705-6705, Mon through Fri, 8 a.m. - 5 p.m. (PT), closed Wed 8-9 a.m. and holidays.

For more information, visit dor.wa.gov.