Cristiano Ronald overtakes Lionel Messi to become world's highest-paid footballer: Forbes
This happened with Ronaldo's much-hyped return to the Manchester United football club.
Ronaldo is set to earn $125 million before taxes in the 2021-22 season, with $70 million coming from salary and bonus for his return to United.
The 36-year-old is set to earn an estimated $55m from commercial deals, said reports.
Apart from him, three other active athletes make more commercially including Roger Federer, LeBron James and Tiger Woods.
Ronaldo left Juventus in a stunning move back to United, where he had played from 2003 to 2009.
The Portugal star earlier broke the world record for most international goals this year.