UEFA Financial Sustainability Regulations, explained
Updated: 2026-11-09
Official league rule — modeled in ZeladorUEFA replaced FFP break-even with three pillars. Squad cost: player and coach wages, transfer amortisation and agent fees capped at 70% of revenue — a hard cap fully in force since 2025/26. Football earnings: an acceptable deviation of €5M aggregated over a rolling 3-year window, extendable to €60M when fully covered by equity contributions. And solvency: no overdue payables to clubs, employees or tax authorities, checked quarterly.
| Check | Limit | Detail |
|---|---|---|
| Squad cost rule | ≤ 70% | UEFA Squad Cost Rule: player and coach wages, transfer amortisation and agent fees within 70% of revenue, a hard cap fully in force since 2025/26 (phased 90% → 80% → 70%). Staff wages here cover all non-player staff, so this ratio reads slightly high. |
| Football earnings | — | Acceptable deviation: €5M aggregated over a rolling three-year period, up to €60M when the excess is fully covered by equity contributions. The value shown is the annual result. |
| Overdue debts | — | No overdue payables to clubs, employees or tax and social authorities, checked quarterly. |
Timeline
Financial Sustainability Regulations in force · squad cost ≤70% of revenue (hard cap since 2025/26) · football earnings deviation €5M over three years, €60M if equity-covered · zero overdue payables, checked quarterly · applies to clubs in UEFA competitions.
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What counts toward the 70% squad cost ratio?
Player and head-coach wages, transfer amortisation and impairment, and agent fees, measured against adjusted revenue plus net transfer result.
Is the 70% a target or a hard cap?
A hard cap since 2025/26, after phasing through 90% and 80%. Breaches draw financial and sporting measures from the UEFA CFCB.
What are football earnings under FSR?
The result of a club’s football activities, assessed over a rolling three-year window. UEFA accepts a deviation of €5M aggregated across the window, extendable to €60M when fully covered by equity contributions.
How often are overdue payables checked?
Quarterly. The solvency pillar — no overdue payables to clubs, employees or tax authorities — does not wait for the year-end accounts.
How does Zelador Football help?
It scores your club against all three pillars in seconds, projects them five years forward, and its signing simulator recalculates the ratios before you commit to a deal.