For this year’s list of the world’s highest-paid athletes, Forbes tracked income earned between May 1, 2025, and May 1, 2026, based on conversations with dozens of industry executives, agents and other insiders. Most asked to remain anonymous, but Forbes would like to acknowledge 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 estimates 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 compensation is included for the 2025 MLB and NFL seasons and the 2024-25 NBA season. Athletes are not credited for salary they forfeited during league-imposed suspensions.

For tennis players, the on-field figures include ATP Tour bonus-pool payments for the 2025 season and profit-sharing payments for 2024, which were finalized and paid out in 2025. For golfers, the on-field estimates include Ryder Cup stipends and bonuses from the PGA Tour, as well as annual payments that some athletes have received 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 has estimated that top-tier LIV players received half their guarantees upfront while lower-tier players received smaller sums in bulk. Forbes has generally estimated that 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 ending on May 1, 2026, 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.

More From Forbes

ForbesThe World’s Highest-Paid Female Athletes 2025By Justin Birnbaum

Forbes30 Under 30 Sports 2026: Meet The Athletes And Executives Changing The GameBy Brett KnightForbesThe World’s Richest Sports Team Owners 2026By Hank TuckerForbesThe World’s Most Profitable Sports Teams 2026By Brett Knight