Ronaldo, Mbappé, And The World Cup’s Hidden Tax Costs

MoneyTaxesRonaldo, Mbappé, And The World Cup’s Hidden Tax CostsByNathan Goldman,Contributor.Forbes contributors publish independent expert analyses and insights. Nathan Goldman is a tax prof. at NC State Univ.Follow AuthorJun 12, 2026, 07:00am EDTWorld CupAnadolu via Getty ImagesWhen the 2026 FIFA World Cup draw was made at the Kennedy Center in December 2025, fans obsessed over group-stage matchups, travel schedules, and knockout-round paths to making a deep run and winning it all. What many people did not realize was the financial lottery that transpired that involved the complexities of the U.S. Internal Revenue Code and state-level income taxes that resulted in some of the world’s highest-paid soccer players paying millions in income taxes – often more than their teammates for playing in the same World Cup tournament. The culprits for these differences are the “Jock Tax” and U.S. tax treaties. Their applications during this year’s World Cup may generate significant tax complications.The Jock Tax And Its Complexity For The World CupThe jock tax is not a formalized section in the Internal Revenue Code. Instead, it is the collective way that state and local income tax authorities tax nonresident workers. While the jock tax applies broadly, it is most visible for professional athletes who work in many different jurisdictions outside of where they live and earn millions of dollars while doing so.The way the jock tax works is based on the duty days that the player spends in a particular jurisdiction. A duty day can be a day spent at practice, training, or playing in a match. The number of duty days in that jurisdiction divided by the total number of duty days creates a ratio. That ratio is then multiplied by the player’s annual salary to yield the total amount of taxable income assigned to that jurisdiction. How The Jock Tax Impacts Players’ World Cup TaxConsider Kylian Mbappé, who earns approximately $70 million annually at Real Madrid. France’s group play schedule f...