Forbes has released its 2026 list of the highest-earning footballers, detailing pre-tax earnings from on and off-pitch income. Cristiano Ronaldo tops the list by a significant margin, with estimated earnings of $300 million, making him the highest-earning sportsperson worldwide. His lucrative contract in Saudi Arabia and numerous endorsement deals contribute to this figure. Lionel Messi ranks third overall and second among footballers, with estimated earnings of $145 million, less than half of Ronaldo's. Harry Kane, recently awarded the Ballon d'Or, surprisingly places ninth, behind his England teammate Jude Bellingham. Mohamed Salah, who terminated his contract with Liverpool to join Trabzonspor, rounds out Forbes' top 10 highest earners.