Cristiano Ronaldo has once again pulled clear of Lionel Messi on Forbes’ annual ranking of the world’s highest-paid footballers.

The 41-year-old Portuguese, who was recently fined for abandoning his teammates, is topping the 2026 list with estimated earnings of $300 million.

Ronaldo is projected to bank $250 million from his Saudi Pro League contract and a further $50 million from endorsements and business ventures.

It is the fourth consecutive year Ronaldo has finished No. 1 and the 12th time in the last 13 seasons that he and Messi have occupied the top two spots.

Messi, 39, sits second with $145 million. The Inter Miami forward is expected to earn $70 million from his club deal and $75 million from commercial partnerships, meaning he actually makes more off the pitch than Ronaldo.

Even so, the Portuguese icon’s total remains more than double that of his long-time rival.

Forbes estimates Ronaldo’s net worth at around $1.2 billion, making him the first active athlete to surpass $2 billion in career pre-tax earnings. Messi is also firmly in the billionaire club.

The rest of the top five is completed by Kylian Mbappé ($100m), Erling Haaland ($85m) and Vinicius Junior ($76m).

Barcelona’s Lamine Yamal ($55m) and Al Nassr teammate Sadio Mané ($54m) also feature in the top 10, which is projected to share a combined $942 million this season.

Ronaldo and Messi alone account for nearly half of that total, highlighting their unmatched commercial power even as both approach the final chapters of their playing careers.