Ftheworld’s highest-paid athletes, Forbes tracked income earned between May 1, 2024, and May 1, 2025, based on conversations with dozens of industry insiders. Most asked to remain anonymous, but Forbes would like to acknowledge DODICI Sports Management’s Mariano Trasande and the motorsports data firm Formula Money. Forbes also consults news reports and salary databases such as Capology, Over the Cap and Spotrac. All figures are converted to U.S. dollars using current exchange rates.

The on-field earnings figures are rounded to the nearest $100,000 and reflect prize money, salaries, bonuses and, in some situations with soccer players, club-based image rights agreements or playing wages subsidized by team or league sponsors. In cases where players continue to receive paychecks beyond May 1 for a regular season that is concluded by then—as in the NBA—Forbes assigns the full season of salary. Playoff bonuses are included for the 2024 MLB and NFL seasons and the 2023-24 NBA season. Athletes are not credited for salary they forfeited during league-imposed suspensions.

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For golfers, the on-field figures include bonuses from the PGA Tour (including its Player Impact Program) and TGL, as well as annual payments that some athletes receive from LIV Golf, carrying over from their initial deals to join the upstart Saudi-backed tour. (Based on conversations with more than a dozen industry experts, Forbes estimates top-tier LIV players received half their guarantees upfront while lower-tier players received smaller sums in bulk. Forbes generally estimates any remaining guaranteed money is being paid in equal annual installments across four-year contracts.)

The off-field earnings figures are an estimate of sponsorship deals, appearance fees and memorabilia and licensing income for the 12 months leading to May 1, 2025, plus cash returns from any businesses in which the athlete has a significant interest. Forbes does not include investment income such as interest payments or dividends but does account for payouts from equity stakes athletes have sold. The off-field earnings figures are rounded to the nearest half-million, except when under $1 million.

Forbes does not deduct for taxes or agents’ fees. The list includes athletes active at any point during the 12-month time period.

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