Cristiano Ronaldo tops the list of highest-earning athletes of the year according to the Forbes magazine’s announcement, earning significantly more than Lionel Messi

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Ronaldo became the highest-paid athlete in the world after moving to Al Nassr of the Saudi Pro League. According to Forbes’ announcement on May 16, the Portuguese forward earned around 260 million USD in the past 12 months – a record-breaking figure for a football player.

The 39-year-old star has a base salary of 200 million USD and pockets an additional 60 million USD from sponsorship deals, including advertising for numerous brands on his Instagram page with over 600 million followers. Ronaldo also has a contract with Al Nassr until 2025 and asserts his desire to continue playing at the top level.

Ronaldo at Al Nassr’s training ground.

Meanwhile, Messi ranks third on the list, earning $135 million after his transfer to Inter Miami in the Major League Soccer (MLS). This figure includes a $65 million base salary and $70 million from contracts with major sponsors such as Adidas and Apple.

In between these two football stars is Jon Rahm – a golfer who switched to play in the league owned by the Saudi Public Investment Fund (PIF), despite being a PGA Tour A-list star. The Spanish player is reported to have received an offer worth around €300 to €500 million (nearly $550 million) in a four-year contract.

According to Forbes, Rahm earned $218 million in the past 12 months, making him and Ronaldo the only two athletes to earn over $200 million.

The remaining two names in the top 5 are basketball stars, including LeBron James of the Los Angeles Lakers with $128.2 million and Giannis Antetokounmpo of the Milwaukee Bucks with $111 million.

France national football team captain Kylian Mbappe dropped to sixth place with $110 million. His former teammate Neymar – the Brazilian forward who joined Al Hilal in the Saudi Pro League – follows with $108 million. Other names in the top 10 include football forward Karim Benzema ($106 million), NBA star Steph Curry, and NFL player Lamar Jackson ($100.5 million).

In total, the top 50 highest-earning athletes in the world earned about $3.88 billion in the past 12 months. This figure does not include taxes or representation fees and is a 13% increase from last year’s record of $3.44 billion.

About 76%, or $2.94 billion, came from base salaries, while the remaining 24%, or $936 million, came from endorsements, appearances, and businesses – a 13% decrease from the $1.08 billion recorded in the same period last year.

Among these, the NBA had the most representatives with 19, followed by the NFL with 11, and football with 8. Rahm is one of the 22 athletes under 30 listed – a sign of generational transition. Former Forbes list toppers such as Serena Williams, Roger Federer, and Tom Brady have retired, while Ronaldo, LeBron James, Tiger Woods, and three other athletes over 39 are entering the twilight of their illustrious careers.