The FIFA Futsal World Cup elite round play-off draw on 25 January 2024 will set the two-legged tie or ties, played between 8 and 17 April, that will decide the last European qualifiers for that year's finals.

Europe has seven berths in the finals, and five will be filled by the elite round group stage winners decided by the end of 2023.

How many places will remain for the elite round play-offs will depend on if a European association is selected as hosts. If the hosts are not European, two places will be decided by the play-offs and will involve the four best runners-up from the elite round. If the hosts are European, the two best runners-up will play off for the remaining UEFA berth, with the draw deciding the order of ties.