Cristiano Ronaldo is expected to make $125m (£91.63m) before taxes in the 2021-22 season after moving back to Manchester United, while Lionel Messi is set to earn $110m (£80.63m) this season after joining Paris Saint-Germain

By Rory O’Callaghan.

Cristiano Ronaldo has replaced Lionel Messi as the highest-paid footballer in the world, according to latest rankings released by Forbes.

Ronaldo is set to make $125m (£91.63m) before taxes in the 2021-22 season after moving back to Manchester United with $70m (£51.31m) coming from his salary and bonuses at Old Trafford, according to Forbes.

The 36-year-old is set to earn an estimated $55m (£40.31m) from commercial deals, with only three athletes set to earn more from sponsorship; Roger Federer ($90m, £65.97m), LeBron James ($65m, £47.64m) and Tiger Woods ($60m, £43.98m).

Messi, who topped last year’s rankings, falls to second despite sealing a lucrative move to Paris Saint-Germain in the summer.

Forbes claim the former Barcelona star will earn $110m (£80.63m) this season, with $75m (£50m) of that figure coming from his salary and bonuses at the Parc des Princes.