Forbes published its 2026 global athlete earnings ranking on May 22, covering earnings from May 2025 to May 2026 [1, 2, 3, 4, 5, 6]. Portuguese football star Cristiano Ronaldo leads the list for the sixth time in his career and fourth consecutive year, earning $300 million. His income breaks down to $235 million from his on-field salary, mostly at Saudi Arabian club Al Nassr, and $65 million from endorsements and other off-field sources [3, 4, 5, 6].

Mexican boxer Canelo Alvarez ranks second with $170 million in total earnings [3, 4, 5, 6]. Argentine football legend Lionel Messi is third with $140 million, followed closely by NBA superstar LeBron James in fourth place at $137.8 million, including $52.8 million in salary and $85 million in endorsements [1, 2, 3, 4, 5, 6].

Shohei Ohtani ranks fifth globally with $127.6 million, setting a new MLB earnings record. Ohtani's total surpasses the previous record held by Juan Soto, who earned $114 million in 2025. Ohtani's playing salary for the year was about $2.6 million due to deferred payments, but his endorsements and sponsorship deals totaled $125 million, the highest off-field income among all athletes worldwide [1, 2, 3, 4, 5, 6]. His sponsors include western brands Fanatics, Hugo Boss, and New Balance, as well as Japanese companies such as FamilyMart, Ito En, Seiko, Grand Seiko, Japan Post Bank, Kirin, and Wacoal [1, 2, 3, 4, 5, 6].

Only MMA fighter Conor McGregor has surpassed Ohtani's off-field income while still active, having earned $158 million in 2021 [1, 2, 3, 4].

For the first time in Forbes' 36 years of tracking athlete earnings, all top 10 athletes made over $100 million. After Ohtani, the remaining top earners are Stephen Curry ($124.7 million), Jon Rahm ($107 million), Karim Benzema ($104 million), Kevin Durant ($103.8 million), and Lewis Hamilton ($100 million) [3, 4, 5, 6].

Forbes will continue to update its rankings annually based on earnings data through May 1 each year, with the next list expected in May 2027 [1, 2, 3, 4, 5, 6].