He is followed by NBA star Lebron James with earnings of $121.2 million, while Cristiano Ronaldo is third on the list with earnings of $115 million.
Forbes’ annual ranking of the world’s highest-paid athletes includes both their on-field and off-field earnings.
Messi, who completed a move from boyhood club Barcelona to PSG last summer on a free transfer, made $70 in on-field earnings and $55 million in endorsements.
Lebron James also earned $41.2 million from his field-related activities and a whopping $80 million off-the-field.
Ronaldo, who is currently without a club after his contract was terminated by Manchester United has $60 million in on-field earnings and $55 million off-field.
The top five highest-paid athletes this year are completed by Brazilian star Neymar ($95 million) and Stephen Curry ($92.8 million).
Despite being handed a bumper deal at PSG after renewing his contract, Kylian Mbappe misses out on the top 10, while MMA fighter Conor McGregor has also dropped out.
See the top 10 highest-paid athletes in 2022 below:
1. Lionel Messi – $130 million
2. Lebron James – $121.2 million
3. Cristiano Ronaldo – $115 million
4. Neymar – $95 million
5. Stephen Curry – $92.8 million
6. Kevin Durant – $92.1 million
7. Roger Federer – $90.7 million
8. Canelo Alvarez – $90 million
9. Tom Brady – $83.9 million
10. Giannis Antetokounmpo – $80.9 million
