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The FIFA World Cup is the world’s premier international soccer (football) tournament: a month-long global event where the best national teams compete to be crowned world champions. Seattle is a host city, with six matches scheduled at Lumen Field (renamed "Seattle Stadium" for the tournament) between June 15 and July 6, 2026. Because of the volume of visitors and business activity, the Washington State Department of Revenue (DOR) and state leadership are actively working to provide information about potential tax obligations.
Business registration
If your business plans to participate in World Cup activities, you must register and obtain a business license. You may qualify for a temporary business registration certificate if you operate for less than 30 days.
To register, file a Business License Application. This application will register your business with DOR. If appropriate, the Business License Application will also register you with cities and other state agencies. You will be issued a Unified Business Identifier (UBI) when the application is processed. See our new business information page after you have registered.
Some city’s licenses, such as Seattle, are obtained through a different system. Learn more on our endorsements page.
Reporting requirements
Businesses and entities participating in the 2026 World Cup may be subject to taxes on those activities. Please see the following list of business activities associated with the World Cup to see if it applies to your business.
Businesses are required to file excise tax returns electronically on either a monthly, quarterly, or annual basis. The reporting frequency is assigned when the business registers. For assistance with our online filing system, My DOR, please see our My DOR Help page or attend a webinar.
Local taxes
Many cities in Washington state have business license requirements and impose business excise taxes such as B&O taxes, admission taxes, commercial parking taxes, and others that are separate and in addition to state excise taxes. Some cities may also impose regulatory requirements for certain activities such as short-term rentals and commercial parking. Businesses that sell goods, tickets to events, parking, short-term rentals, or providing other services during the World Cup are encouraged to contact the relevant city to determine their business license, tax, and regulatory requirements.
To help businesses get started, the Association of Washington Cities (AWC) has developed a website that includes links to each city’s webpage, where you can find information on business licenses, taxes, and regulatory requirements, as well as contact information if you have questions or need additional information. The AWC website also includes a table with business and occupation (B&O) tax rates for each city that levies a local B&O tax.