Cristiano Ronaldo £3,000,000/wk Al-Nassr Football Club Sadio Mané £625,000/wk Al-Nassr Football Club João Félix £580,000/wk Al-Nassr Football Club Kylian Mbappé £497,000/wk Real Madrid Kalidou Koulibaly £497,000/wk Al-Hilal Saudi Football Club Otávio £472,000/wk Al-Qadsiah Football Club Erling Haaland £450,000/wk Manchester City Victor Osimhen £436,000/wk Galatasaray A.Ş. Robert Lewandowski £432,000/wk Chicago Fire FC Jamal Musiala £414,000/wk FC Bayern München Rúben Neves £414,000/wk Al-Hilal Saudi Football Club Kingsley Coman £414,000/wk Al-Nassr Football Club Mohamed Salah £400,000/wk Trabzonspor A.Ş. Harry Kane £381,000/wk FC Bayern München Dušan Vlahovic £369,000/wk Beşiktaş A.Ş. Virgil van Dijk £350,000/wk Liverpool
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LEAGUE TWO · FINANCES

League Two club finances and accounts

The 17 League Two clubs we hold accounts for turned over £105m between them. We hold a wage bill for 10 of them, and those clubs paid £55m in staff costs.

REVENUE £105m
CLUBS17
SEASON2016/17-2024/25

Clubs by revenue

Each club on its latest filed year. Open a club for the full measure set and the documents behind it.

# CLUB Revenue Staff costs Wages to revenue Pre-tax result SEASON
1 Rotherham United £10,518,506£10.5m - - -£4.6m 2024/25
2 Walsall £8,226,000£8.2m £5,879,000£5.9m 71.5% -£2.0m 2024/25
3 Bristol Rovers £8,105,026£8.1m £8,905,152£8.9m 109.9% -£7.0m 2024/25
4 Chesterfield £7,804,088£7.8m £6,043,560£6.0m 77.4% -£2.4m 2024/25
5 Gillingham £7,530,515£7.5m £6,765,924£6.8m 89.8% -£5.7m 2024/25
6 Fleetwood Town £7,290,277£7.3m - - - 2021/22
7 Shrewsbury Town £7,214,063£7.2m £5,352,978£5.4m 74.2% -£927k 2024/25
8 Northampton Town £6,798,652£6.8m £5,921,816£5.9m 87.1% -£2.6m 2024/25
9 Exeter City £6,568,952£6.6m £5,132,963£5.1m 78.1% £182k 2023/24
10 Swindon Town £6,033,097£6.0m - - £76k 2022/23
11 Tranmere Rovers £5,763,379£5.8m £4,935,782£4.9m 85.6% -£2.9m 2024/25
12 Crewe Alexandra £5,336,163£5.3m £4,301,295£4.3m 80.6% -£1.2m 2024/25
13 York City £3,846,725£3.8m £1,886,996£1.9m 49.1% - 2022/23
14 Newport County £3,463,092£3.5m - - -£913k 2022/23
15 Crawley Town £3,446,040£3.4m - - £198k 2018/19
16 Grimsby Town £3,430,822£3.4m - - £164k 2018/19
17 Barnet £3,218,209£3.2m - - £60k 2016/17

We hold filed accounts for 17 of the 24 clubs in League Two.

Revenue, biggest first

Turnover in each club’s latest filed year.

Wages as a share of revenue

The share of turnover each club paid out in staff costs, across the 10 clubs we hold a wage bill for.

By division

Combined revenue in each division we hold accounts for.

DIVISION CLUBS Revenue
Premier League 20 £6,151,507,725£6.15bn
Championship 24 £1,082,347,174£1.08bn
League One 19 £447,356,683£447.4m
Scottish Premiership 11 £317,109,840£317.1m

Frequently asked questions

Which League Two club earns the most?

Rotherham United is the biggest club in League Two we hold accounts for, on £11m of revenue in 2024/25.

Which League Two club spends most of its revenue on wages?

Bristol Rovers paid 109.9% of revenue in staff costs in 2024/25, the highest share in League Two we hold.

How many League Two clubs are covered?

We hold filed accounts for 17 of the 24 clubs in League Two.