The FIFA Statutes - FIFA.com

64 V. FINANCIAL ARRANGEMENTS10 Levies1. The levy to be paid to FIFA for each match played between two “A”representative teams (in compliance with the Statutes), including the matchesplayed in tournaments or in games including football (except for juniortournaments), shall comprise 2% (two per cent).2. The amount shall be based on the gross receipts (ticket sales, advertisingrights, rights for television and radio broadcasts, and film and video rights etc.)derived from matches.3. The only deductions that may be made from the gross income are state orlocal taxes actually paid (but not bank charges or differences in exchange rates)and any charges for the hire of the stadium. The total amount deducted shallnot exceed 30% of the entire gross income.4. Members affiliated to Confederations are governed by the provisions ofpar. 1 of this article, subject to the following conditions:(a) the levy due to FIFA in respect of matches played on the territory ofa Confederation between Members belonging to that Confederation isonly 1%, the remaining 1% being payable directly to the Confederationinvolved;(b) the 2% levy due in respect of matches played between Membersaffiliated to different Confederations, on the territory of one of theseConfederations, is payable to FIFA, which will retrocede 0.5% to each ofthe Confederations involved.