Working remote from the US during the 2026 World Cup as a foreign fan

Foreign fans planning extended US stays during the 2026 World Cup often want to combine match attendance with continued remote work. The legal picture is narrower than most assume. ## ESTA and B-2 do not permit work The Visa Waiver Program (ESTA) and B-2 tourist visa both explicitly forbid paid work while physically in the United States. This includes remote work for non-US employers and freelance work for non-US clients. Customs and Border Protection enforcement on this has tightened in 2026. ## What is allowed Tourism, attending matches, meeting friends, attending events. Personal correspondence and social media is fine. Tax-residency in your home country is unchanged by a short US stay under VWP. ## What is not allowed Logging billable hours for an employer or client while physically in the US, even if the work is performed for a non-US entity and paid in non-US currency. The location of performance is what matters under US law. ## The risk profile For short stays (under 30 days) and senior employees of major non-US companies, enforcement is virtually zero. For digital nomads with visible online presence and multiple short stays, scrutiny at re-entry has increased. ## Legal alternatives B-1 business visa: limited business activities allowed (meetings, conferences), still not paid work. O-1 or H-1B: actual work visas, irrelevant for short tournament trips. L-1: intra-company transfer; not applicable for short stays. ## Practical advice Take genuine PTO for your tournament trip. Notify your employer of your travel dates and confirm you are not expected to work. Reset your laptop usage during the trip if you are concerned about logged activity. ## What about freelancers Freelance contractors face the same constraint. Bill clients before and after your US trip; do not log new hours during the US stay. The IRS does not pursue individual short-stay enforcement, but CBP entry questioning has. ## If your stay extends Beyond 90 days on VWP you need a different status. Most fans attending the full tournament arc do so under multiple shorter trips with returns to their home country in between.