Kylian Mbappé is the highest-grossing professional footballer this season, according to financial magazine Forbes.

The Paris Saint-Germain (PSG) striker is expected to earn an estimated 128 million dollars (around 131 million euros) for the 2022/2023 season before taxes and consultant fees.

Employer PSG paid Mbappé $110 million, part of which resulted from a one-off bonus for the contract extension in May of this year (so-called “signing fee”).

The 23-year-old had extended his contract with the ten-time French champions by three years after he had previously been accused of moving to Real Madrid.

Mbappé also receives $18 million from advertising revenue and his own projects.

Ronaldo in third place

Lionel Messi (35) and Cristiano Ronaldo (37) finished second and third.

It is the first time since 2014 that neither of the two multiple world footballers tops the list.

Messi's financial record years were said to be in 2021 and 2022, when Mbappé's team-mate reportedly raked in $130m each.

For Ronaldo, who was hardly able to convince athletically at Manchester United and lost his contract shortly before the World Cup, the year 2021 with a reported 125 million dollars was particularly worthwhile.

This season, Forbes ranks Messi second ($110 million) with Ronaldo third ($100 million).

Messi (estimated at $55 million) and Ronaldo (around $60 million) are still well ahead of Mbappé ($18 million) in terms of the revenue that the players record for their activities off the pitch.

Mbappé's and Messi's team-mate Neymar also made it into the top ten in fourth place (€87m), followed by Liverpool FC's Mohamed Salah (€53m).

Fifth and sixth place went to two former Bundesliga players: Robert Lewandowski from FC Barcelona (35 million euros) and Erling Haaland from Manchester City (39 million euros), who is in the top ten for the first time.

In addition to top earner Mbappé, the ex-Dortmunder is the only player on the list under 30 years old.

Eighth place goes to Real Madrid's Eden Hazard (€31m), followed by Vissel Kobe's André Iniesta (€30m) and Manchester City's Kevin de Bruyne (€29m).