According to France Football, Ronaldo’s earning for 2016-2017 was $95.3m.
Messi was second with $76.5m, while his Barcelona teammate Neymar is third with 55.5 million euros.
Ronaldo’s Real Madrid teammate Gareth Bale is in fourth spot on $41m and Argentina’s Ezequiel Lavezzi who plays for Hebei Fortune in the Chinese Super League is placed fifth on $28.5m.
For the highest-earning coach, Manchester United manager Jose Mourinho is number one, with income of 28 million euros.
France Football said it based its figures on salary, bonuses and advertising income for the 2016-2017 season.