Forbes projects that Ronaldo and Messi together will earn $445 million this season, which is almost half of the $942 million total for the top ten players. Their combined earnings therefore dominate the list.

Forbes calculated that Ronaldo’s $300 million fortune comes from a $250 million salary at Al Nassr and $50 million generated by endorsements and other business activities. His CR7 brand further adds revenue through fashion lines, fragrances, hotel ventures and investments in the tech firms Perplexity and WHOOP. Earlier this year Ronaldo became the first active athlete to exceed $2 billion in career pre‑tax earnings.

Messi’s projected $145 million earnings combine a $70 million Inter Miami contract with $75 million from commercial deals, investments and other ventures. He has also moved into club ownership, buying the Spanish second‑division side Eldense and the semi‑professional club Cornellà. These activities illustrate how his commercial appeal, which Forbes says far exceeds his on‑field earnings, helps him build wealth beyond his salary.

Both players’ diversified income streams have placed them on a path to billionaire status, according to Forbes. Messi is expected to reach the $2 billion pre‑tax milestone next year, following Ronaldo’s achievement.