Financials

2025 budget

Increasing investments in the game to make football truly global

The 2025 budget solidifies the strong financial foundations, enabling FIFA to deliver the very best tournaments and providing more financial assistance than ever before.

In December 2023, the FIFA Council confirmed key decisions in relation to the first 32-team Mundial de Clubes FIFA, which will be played in the United States from 15 June to 13 July 2025 and will feature the top clubs from each of the six confederations. The first edition of the Mundial de Clubes FIFA will have a significant impact on the 2023-2026 cycle budget, and on the detailed budget for 2025. As the preparations are still ongoing, the detailed budget for 2025 presented in this report does not yet include the 2025 edition of the Mundial de Clubes FIFA. A revised budget for both of these periods will be presented and ratified at an extraordinary FIFA Congress that is currently planned to be held in late 2024. The detailed budget for 2025 was ratified by the FIFA Finance Committee and FIFA Council in March 2024, with the final approval due to be granted by the 74th FIFA Congress in Bangkok in May 2024. The 2025 budget has been prepared in accordance with IFRS rules and principles. By applying IFRS 15, FIFA recognises the respective revenue and expenses in the year when the tournament or event is delivered. The following section focuses on the key highlights of the detailed budget for 2025.

2025 revenue

The total revenue budget for 2025 amounts to USD 436 million, USD 233 million (53%) of which had already been contracted as at the balance sheet date of 31 December 2023. Of the five core revenue categories, marketing rights are the largest contributor with an overall share of 69%, followed by licensing rights at 14%. Other revenue and income (10%) and television broadcasting rights make up the remainder of the revenue allocation for the year 2025. The total budgeted revenue from the sale of television broadcasting rights amounts to USD 33 million, mainly generated from other FIFA events. The total budget for the sale of marketing rights amounts to USD 300 million, with 55% already contracted. FIFA’s new global partnership structure offers even greater commercial opportunities, with commercial partners having the opportunity to interact with football at the biggest and best global tournaments in the world. The licensing rights budget for 2025 amounts to USD 60 million. Revenue is generated mainly in the area of brand licensing, where FIFA receives royalty-based income payments. FIFA continues to explore and drive its digital marketplace presence with FIFA Collect and Web3 gaming concepts to combine the power of football and gaming. The other revenue and income budget is USD 43 million and will be generated from various other income streams (mainly non-tournament) including the FIFA Quality Programme, the sale of video rights, the FIFA Museum, penalties and appeals, rentals, and other sources of income.

2025 revenue budget by category (USD million)

2025 investments

Competitions & Events

The budget for FIFA’s youth tournaments includes the enlarged versions of the FIFA U-17 World Cup™ and FIFA U-17 Women’s World Cup™, which is turning from a biennial into an annual tournament as of 2025, and the expanded biennial FIFA U-20 World Cup™. These tournaments will give players the opportunity to play in high-profile events on the international stage. Other tournaments and events includes the budget for the FIFA Futsal World Cup™ and the first-ever FIFA Women’s Futsal World Cup™ in 2025. It also covers the biennial FIFA Beach Soccer World Cup™, the FIFAe tournaments 2025 and the newly created annual Coupe Intercontinentale de la FIFA™.

Development & Education

FIFA’s signature development programme, FIFA Forward, was launched in 2016, and entitlements have increased from USD 328 million in the 2011-2014 cycle under the Financial Assistance Programme to USD 1,161 million in 2015-2018 and then to USD 1,746 million in 2019-2022 cycle. The total investment for the third edition, FIFA Forward 3.0, is higher than ever before, with an amount of USD 2,250 million earmarked for the 2023-2026 cycle. For 2025, the figures are as follows:

  • Up to USD 1.25 million for each member association to cover its operational/running costs in relation to football activities.

  • Each member association is entitled to USD 3 million to execute well-planned, specific football projects that contribute to the achievement of long-term football development objectives at any point during the 2023-2026 cycle.

  • Up to USD 0.3 million for each member association that is identified as needing the most assistance to cover the costs of travel and accommodation for their national teams as well as football equipment.

  • USD 15 million for each confederation to develop, promote and organise football within the regions of its member associations.

  • Up to USD 1.25 million for each zonal/regional association to organise regional football competitions for men, women and youth.

The total Forward 3.0 budget for 2025 therefore amounts to USD 494 million. Technical development programmes aim to increase the competitiveness of member associations through tailor-made initiatives. An investment of USD 26 million will be committed for this purpose. Refereeing, with the new STAR Programme, aims to train referees around the world to perform at the top level of competitions. The FIFA Foundation will dedicate USD 9 million to various initiatives, with the goal of mobilising the positive power of football to improve lives. FIFA will allocate USD 17 million for women’s football promotion programmes worldwide, in addition to those funds allocated under Forward and other development programmes. The main objectives include the enhancement of competitions, boosting the game’s commercial value, reforming women’s development programmes, and driving the professionalisation of women’s football both on and off the pitch.

Investment budget for development & education for 2025 (USD million)

Football Governance

Football Governance covers activities such as judicial bodies, preventing match manipulation, and the Transfer Matching System. The budget for 2025 amounts to a total of USD 43 million.

FIFA Governance & Administration

Expenses related to FIFA Governance & Administration are strictly scrutinised under firm cost controlling. During 2025, FIFA is planning an on-site Congress to take decisions on the future of football.

Marketing & TV Broadcasting

The expenses allocation for Marketing & TV Broadcasting mainly focuses on commercialising FIFA’s marketing, media and TV broadcasting rights. The main operational changes are a fully insourced media sales force to deliver significant efficiencies and the utilisation of resources that can better serve FIFA’s commercial obligations. In addition, continued enhancements to FIFA’s digital and esports landscape are on course to be delivered.

2025 investment budget by category (USD million)
2025 budget

Revenue and investments budget for 2025 (USD million)
in MUSD
2025
Revenue from TV broadcasting rights33
Revenue from marketing rights300
Revenue from licensing rights60
Other revenue and income43
Total revenue436
FIFA youth tournaments99
Other tournaments and events87
Value-in-kind and other62
FIFA Club Protection Programme36
Personnel expenses70
Depreciation of property and equipment4
Competitions & Events358
FIFA Forward Programme494
Technical development programmes26
Refereeing14
Development offices, Football Summits and other projects27
Digital development services45
Other development & education programmes54
Personnel expenses52
Depreciation of property and equipment27
Development & Education739
Football governance bodies and third-party services20
Personnel expenses22
Depreciation of property and equipment1
Football Governance43
Legal costs8
Annual FIFA Congress and committees25
Communications13
Information technology24
Buildings and maintenance7
Other (including finance, Executive Office, ERP costs, insurance and auditors’ fees, VIK)39
Personnel expenses93
Depreciation of property and equipment4
FIFA Governance & Administration213
Broadcasting and media rights13
Marketing rights23
Licensing rights6
Sales commission and other5
Personnel expenses30
Depreciation of property and equipment2
Marketing & TV Broadcasting79
Total investment1,432

Revenue in 2025 (in USD million)

Total 2025 investments in football activities (in USD million)

Investments in FIFA Forward 3.0 in 2025 (in USD million)

+29% in Forward 3.0 investments versus previous cycle (in USD million)

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2023 balance sheet

FIFA’s balance sheet continued to be exceptionally healthy and sustainable, providing the organisation with a solid financial foundation on which to make football truly global.

Consolidated statement of comprehensive income

FIFA’s consolidated statement of comprehensive income discloses the revenue and expenses in 2023 and 2022.