Lionel Messi remains the highest-paid player in Major League Soccer with an annual base salary of $25m (£18.5m) – more than double that of the North American league's next-highest earner.
Figures released by the MLS Players Association reflect the contract extension that Messi, who turns 39 next month, signed with Inter Miami in October.
The Argentina forward's base salary has doubled, while overall the deal is worth $28.3m (£20.9m) in guaranteed compensation.
LAFC's Son Heung-min is the second-highest earner on a base of $10.4m (£7.7m), with $11.2m (£8.3m) guaranteed.
The former Tottenham forward, 33, earns slightly more than Inter Miami's Rodrigo de Paul and San Diego FC's Hirving Lozano.
The salaries do not include income from endorsement deals, or Messi's option to acquire a stake in Inter Miami – co-owned by David Beckham.
Messi joined the Florida franchise in 2023 and has scored 59 goals in 64 regular-season MLS games, helping Miami win the MLS Cup in 2025.
He led the league with 29 goals last season and was named its Most Valuable Player for the second straight year.
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