Forbes ranking: Ronaldo replaces Messi as the highest-paid footballer

As per 

, Ronaldo would earn $125 million (£91.63 million) without taxes after returning to Manchester United in 2021-22, with $70 million (£51.31 million) accruing from his salary and incentives at Old Trafford. 

Only three sportsmen,

Roger Federer

($90 million, £65.97 million),

LeBron James

($65 million, £47.64 million), and

Tiger Woods

($60 million, £43.98 million), are expected to make more money from commercial partnerships than the 36-year-old.

Despite signing a lucrative contract with Paris Saint-Germain in the summer, Messi, who led the standings last year, drops to second. 

According to Forbes, the former Barcelona superstar will make $110 million (£80.63 million) this season, with $75 million (£50 million) coming from his total compensation at Parc des Princes. 

Messi's club teammates

Neymar

and

Kylian Mbappe

, however, are third and fourth on the chart. 

In the 2021-22 season, Neymar is anticipated to make $95 million (£69.68 million), while Mbappe is estimated to earn $43 million (£31.54 million).

Mohamed Salah

of Liverpool is fifth in the rankings with a salary of $41 million (£30.6 million), while

Robert Lewandowski

of Bayern Munich is sixth with a salary of $35 million (£25.66 million).  

Surprisingly, former Barcelona player

Andres Iniesta

is placed seventh on the list with revenues of $35 million (£25.66 million), most of which comes from his pay and incentives at Vissel Kobe in Japan. 

Manchester United playmaker

Paul Pogba

is rated eighth on the listing, with a salary of $34 million (£24.92 million). At the same time, Real Madrid's

Gareth Bale

is ninth on the list, with a salary of $32 million (£23.46 million).

Former Chelsea winger

Eden Hazard

, who is set to earn $29 million (£21.26 million) in the 2021-22 season, completes the top ten. 

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