The Argentine has made $75m on the pitch and $55m off the pitch ($130m in total) in pre-tax gross earnings over the last 12 months.
Messi has signed a partnership agreement with fan-token company Socios and became Hard Rock International's brand ambassador – this made him on par with Cristiano Ronaldo in terms of off-the-pitch earnings for the first time since 2013.
The 34-year-old is followed by NBA superstar LeBron James ($121.2m) and Cristiano Ronaldo ($115m).
Top 10
1. Lionel Messi (Argentina, football) - $130m*
2. LeBron James (the United States, basketball) - $121.2m
3. Cristiano Ronaldo (Portugal, football) - $115m
4. Neymar (Brazil, football) - $95m
5. Stephen Curry (the United States, basketball) - $92.8m
6. Kevin Durant (the United States, basketball) - $92.1m
7. Roger Federer (Switzerland, tennis) - $90.7m
8. Canelo Alvarez (Mexico, boxing) - $90m
9. Tom Brady (the United States, American football) - $83.9m
10. Giannis Antetokounmpo (Greece, basketball) - $80.9m
Source: Tribunal
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