"The Portuguese superstar, who leads the list for the sixth time in the last decade, is projected to earn $220 million on the field this season, a sum that is believed to include financial incentives from commercial agreements facilitated by his club on top of his playing wages," the respected business magazine said in its article.

"His $285 million total - including an estimated $65 million off the field - is a record in soccer, beating the $260 million he posted on the 2023 list," the article reads.

Second on the Forbes list was Argentina’s Lionel Messi, who is currently playing for the Inter Miami football club in the United States (Major Soccer League).

"Messi lands at No. 2 overall with an estimated $135 million before taxes and agent fees - including $75 million off the field, the best mark in the sport - but for the second consecutive year, he trails his rival Cristiano Ronaldo, who opened the Saudi floodgates when he joined Al Nassr in January 2023," according to Forbes.
Rounding out the top three was Brazilian forward Neymar from Suadi football club Al Hilal earning $80 million on-field and $30 million off-field.

The rest of the Top-10, according to Forbes, are: 4th French Karim Benzema from Saudi Arabian FC Al Ittihad ($104 million in total; $100 million in on-field plus $4 million in off-field); 5th French striker Kylian Mbappe from Spanish FC Real Madrid ($90 million in total; $70+20 million); 6th Norway’s Erling Haaland from England’s Manchester City ($60 million in total; $46+14 million); 7th Brazil’s Vinicius from Spanish Real Madrid FC ($55 million in total; $40+15 million); 8th Egypt’s Mohamed Salah from England’s Liverpool FC ($53 million in total; $35+18 million); 9th Senegal’s Sadio Mane from Saudi FC Al Nassr ($52 million in total; $48+4 million); 10th Belgium’s Kevin De Bruyne from England’s Manchester City FC ($39 million in total; $35+4 million).

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