Ronaldo and Messi both joined new clubs this summer
$55 million of the Portuguese striker’s earnings are said to come from lucrative endorsement deals.
Ronaldo is the first team-sport athlete in the world to make over $1 billion in career earnings before taxes.
Messi drops to second spot on the list despite his own summer move to Paris Saint-Germain.
The Argentine will call a city other than Barcelona home for the first time in his professional career after the Catalan club fell into financial issues this summer and were unable to keep the six-time Ballon D’Or winner.
His total earnings are reported to be $110 million.