2024 FIFA Benchmarking report below
This is the fourth year of this excellent report on women’s footballers, which was written by international business consultants Deloitte, focused on conditions and standards at clubs and leagues around the world: “in order to map the global landscape of women’s football.” The 2004 report has been expanded to include more clubs and leagues, involving data from 86 leagues and 669 clubs, up from 34 leagues and 316 clubs in 2023. With the expansion, on page 2 of the executive summary, FIFA explained that: Member Associations (MAs) and their respective clubs have been allocated into tiers throughout this report, with those in Tier 1 demonstrating the highest level of professionalization and those in Tier 3 being in the earlier stages.
The report focuses on six main elements of the women’s game (page 2), which will govern our discussion of findings from the report below:
Sporting
Governance
Financial Landscape
Fan Engagement
Data and Digital
Players
The findings for each section are further segmented into leagues and clubs’ findings.
On some of the points from the report (quoted directly), this reporter has added comments/background/thoughts below.
In the report’s introduction, Deloitte explains that:
“Strong attendance figures, such as an average of 10,739 in the USA’s National Women’s Soccer League and an impressive 33,175 fans at the final of the Brazilian Supercopa Feminina Betano, highlight the growing interest in women’s football. The fact that both of these leagues featured players in the Olympic Games final underscores the powerful connection between a high-quality on-pitch product, fan attendance and sporting success. Furthermore, excitement continues to mount ahead of the FIFA Women’s Club World Cup 2028™, which will continue to elevate the game’s visibility.”
METHODOLOGY
“Despite contacting a significantly larger pool of leagues and clubs this year, resulting in a lower response rate compared to previous years, we achieved a positive overall response rate, and in total:
• 64% (86) of leagues used in the league-only analysis; and
• 44% (669) of clubs across 94 leagues used in the club-only analysis.
• In aggregation, considering responses to both the league and club surveys, data from 101 jurisdictions (48% of FIFA’s 211 MAs) is represented across the report.” (Page 10)
Note: Seven associations were included in the league analysis only: Botswana, El Salvador, Guyana, Laos, Switzerland, Tahiti and United Arab Emirates. Fifteen associations were included in the club analysis only: Bosnia and Herzegovina, British Virgin Islands, Burundi, Cameroon, Colombia, Costa Rica, Cuba, France, Ghana, Guinea, Mauritius, Solomon Islands, The Gambia, Togo and Uzbekistan. The remaining 79 associations were included in both the league and club analysis (Pages 72-73).
“Surveys were sent to 135 leagues and 1,518 clubs in various languages, being: English, Chinese (Mandarin), French, Spanish, Russian or Arabic. A total of 90 leagues and 677 clubs responded, with data for 86 leagues and 669 clubs used in the report (after an exercise of data validation, detailed below). Twenty-six leagues that participated in last year’s edition also participated in this version of the report. Given the change in the base of participants and difficulties in like-for-like analysis (for both leagues and clubs), year-on-year comparisons have been omitted. Some information was also gathered from public sources or that which is FIFA-owned.” (Page 88)
“Legal entities within the global women’s football ecosystem are not consistent in the way they record and classify financial transactions and other data points. It is common for the operations and financial performance of women’s football teams to be consolidated within the structure of a larger club, making it difficult to measure their financial performance independently from other teams (typically a men’s team) in the structure. This is especially prevalent in the case of commercial agreements covering both teams.
"Unless clearly not pertaining to the women’s team only, we have used the financial information provided by clubs, including the split between certain operating revenue and cost categories, and presumed it has been reported correctly. Due to the ongoing development of women’s football and the early developmental stage it is currently at in some regions, financial reporting can be limited, reducing the availability and accuracy of data. Financial data and the value of commercial and broadcasting agreements in respect of women’s football are rarely publicised, limiting the verifiability of the responses provided.
"Any data points that were clearly erroneous were removed from the data set and this report. Throughout the report, the term “leagues” refers to the top division in each jurisdiction. Where data was provided for multiple leagues in a jurisdiction, it was either removed or adjusted when it differed from the known, publicly available information. Verification work or an audit of the financial information contained in the financial statements or other sources in respect of any organisation was not performed for the purpose of this report.” (Page 88)
Sporting Key Findings
For some key findings on the sporting side, presented in the executive summary, the report found that:
“On average, leagues that had three different winners over the past three seasons saw significantly higher broadcast revenue (USD 325k) and partners (2.8) compared to leagues with one winner (USD 251k and 1.3, respectively). (Page 2)
This points to the idea that the more competitive a league is: like Sweden’s Damallasvenskan and Americas’ NWSL, compared to leagues like France or Spain—where there is a dominant league champion year after year (i.e. Olympique Lyon and Barcelona) and one main competitor for the league title (Paris St. Germain and Real Madrid), the more commercially viable they are.
Other key findings include:
“Despite the crucial role that head coaches play in shaping a team’s identity and success, women remain under-represented in this position, making up just 22% of head coaches (with no significant trend across tiers).” (Page 2)
This is a huge issue in American colleges and the NWSL—this year in the latter there are only two women’s head coaches across the 14 teams.
Governance Key Findings
“A significant proportion of women’s football leagues, specifically 91%, are overseen by the MA or an affiliated entity. In contrast, 7% operate independently from the MA, while the remaining leagues fall under alternative governance structures.” (Page 2)
This column has long been an advocate of independent leagues, which can help protect teams having their budgets cut when a men’s side experiences budget problems and/or is relegated, which used to be quite common in England. With FIFA President Giovanni Infantino advocating that men’s sides around the world add women’s programs in order to qualify for FIFA grants through the national associations, this remains of key importance for women’s club football, as that threat will remain.
“Both Tier 1 and Tier 2 have a high proportion of leagues with club licensing (75-80%), compared with Tier 3, where it was present in just under half of leagues.” (page 3)
“Clubs in Tier 2 and Tier 3 leagues were much more likely to have no main sponsor* (Tier 2: 38%, Tier 3: 53%) than those in Tier 1 (5%). *Main sponsor is defined as the name of the company/ brand that features on the team’s shirt. Kit sponsor is defined as the name of the kit manufacturer.” (Page 3)
Financial Landscape Key Findings
“On average, leagues in Tier 1 generated USD 4.4m of operating revenue compared to USD 239k in Tier 2 and USD 76k in Tier 3. Compared to other tiers, leagues in Tier 1 incurred a significant proportion of expenditure on staffing (33%) and administrative costs (21%). Conversely, leagues in Tier 1 spent a much lower proportion on matchday operations (4%).” (Page 3)
“Overall, 62% of leagues received financial support from the government, MA, confederation and/or FIFA. Although Tier 3 had the greatest proportion of leagues receiving support (68%), the average amount of funding received was the lowest (USD 157k). Comparatively, Tier 1 received, on average, a much greater value in subsidies (USD 1.8m).” (Page 3)
It is important to remember that Tier 2 and Tier 3 leagues are more likely to be amateur or semiprofessional leagues, particularly in nations developing the women’s game.
Fan Engagement Key Findings
“Leagues in Tier 1 had a significantly higher average attendance (1,713) than those in Tiers 2 and 3 (480 and 380, respectively).” (Page 4)
“Out of all the matches broadcast, the majority were domestic. Interestingly, there was consistency in the broadcasting platforms used for both domestic and international matches. OTT (paid) remained the most-used channel for leagues in Tier 1, whilst social media was the top platform for those in Tiers 2 and 3.” (Page 4)
“23% of clubs played some matches at a stadium that was not their regular stadium. For clubs in Tier 1, the average attendance at the other stadium was typically double that at the regular stadium, indicating that the sport has the ability to attract larger audiences on occasion.” (Page 4)
We are seeing WSL games more frequently held in larger stadiums traditionally used by men’s teams since the last Women’s EURO in 2022 in England as well as in Liga F in Spain; these games take more resources for effective promotion and marketing, but are important to building the awareness and presence of the game in individual countries.
“20% of clubs offered season tickets; however, they represent only 27% of total attendees at those clubs. This suggests a potential reliance on attracting new or infrequent fans, rather than cultivating a strong season ticket holder base.” (Page 4)
Data and Digital Key Findings
“Across Tiers 1 and 2, clubs that are datadriven for fan engagement and to make business decisions had higher attendances, which could stem from more significant budgets, which often translates into more investment into data-driven strategies.” (Page 5)
Players Key Findings
“95% of leagues in Tier 1 have a players’ association that represents female players, in comparison to just 71% and 36% in Tier 2 and Tier 3, respectively.” (Page 5)
“66% of leagues had regulations restricting the number of foreign players permitted in a club’s squad. This varied across leagues, depending on unique considerations and priorities for growth.” (Page 5)
“Globally, the average gross salary for players is around USD 10,900 p.a. (per annum) and for Tier 1 clubs it is around USD 24,030 p.a., however, this is significantly skewed by a small number of clubs in Tier 1, where there are 16 clubs across seven countries that paid an average gross salary of over USD 50,000 p.a. per player.” (Page 5)
This is an absolutely key issue for further growth in the game. Professional players in women’s football has a totally different meaning than in most men’s leagues and in a lot of cases, they are amateur players with a pay packet of a few hundred a month for a short season or some expense money. A key aspect is the length of contracts, which will be discussed below, but in many cases contracts are for only one season, even in most European countries, for both domestic players and imports.
“Clubs which paid salaries of more than USD 5,000 p.a. (per annum) were significantly more likely to provide nonfinancial benefits, such as housing benefits or health insurance (with 95%+ of these clubs offering benefits).” (Page 5)
RECOMMENDATIONS
Deloitte presented 15 recommendations for the Sporting, Governance, Fan Engagement Data and Digital and Players sections (with none for the Financial Landscape section), including the following: (Pages 6-9)
Sporting Recommendations
“Leagues—To unlock funding opportunities through the FIFA Forward Regulations, leagues must meet specific criteria, including a minimum duration of six months, 90 matches played and ten participating teams. Currently, 44% of leagues fulfil these requirements.” (Page 6)
We have covered this issue and leagues around the world—including in Nepal, India, Belize, Guyana and Fiji, among a number of countries—who don’t make the FIFA Forward Minimum, particularly for number of games and teams in the top league. Expanding the number of games in leagues takes more investments, from clubs, leagues and the federation. It is absolutely vital to developing the game in these nations.
“Leagues and Clubs—Developing a clear pathway for young players is crucial for the growth of women’s football. Leagues should encourage and facilitate clubs to establish youth academies, for example by incorporating such a requirement in club licensing regulations or by providing financial or technical support. Clubs should explore the feasibility of establishing youth academies to nurture talent and create a pipeline to the first team. However, careful financial consideration is essential, as currently academies typically require additional investment.” (Page 6).
The NWSL teams have been trying to develop academies, which not only will drive future players for the individual clubs, but ultimately could drive revenues by selling on their players to clubs domestically and abroad. One USL Championship men’s team in America is training volunteer scouts across the country. The team asks for 10 hours of volunteer work a week in exchange for professional training and hands-on experience, which could be a resume enhancer for future positions in sports. This club has an academy for both genders and sees this scouting program as a next step in finding talent, including but particularly beyond their home market.
Governance Recommendations
“Clubs should strive to have a dedicated women’s football strategy to formalise goals and strategic aims. It is important to consider the following areas when forming a strategy: 1. Vision: The desired future state that we aim to achieve and the time frame for reaching it. 2. Missions: The overarching actions and commitments required to realise our vision. 3. Pillars: The key focus areas and strategic priorities that will guide our efforts. 4. Goals: Specific, measurable, achievable, relevant and time-bound (SMART) objectives that we aim to accomplish. 5. Initiatives: The concrete projects, programmes and actions that we will undertake to achieve our goals.” (Page 7)
Fan Engagement Recommendations
“Leagues should consider whether FIFA+ or other platforms could help them increase the exposure of their league. Leagues in Tier 2, in particular, could benefit from the expanded reach, attracting a larger fan base. Leagues in Tier 1 could also consider alternative platforms as a way to build international audiences for their league.” (Page 7)
Data and Digital Recommendations
“Leagues in Tiers 2 and 3 can look to increase both their data and digital maturity by leveraging free social media platforms, coupled with cost-effective social analytics tools, to provide valuable insights into fan behaviour and preferences. Additionally, implementing email marketing campaigns offers a straightforward yet effective method for driving ticket sales and engagement.” (Page 7)
“Leagues should prioritise establishing the digital infrastructure necessary to collect and analyse valuable data, such as demographic and behavioural insights on website visitors. Furthermore, leagues may consider centralising club data. This centralised system can provide clubs with additional support and foster collaborative learning.” (Page 7)
This data will also help to attract more sponsors to the game and women’s sports in general, which has been increasing at a strong rate over the past few years, particularly in the U.S., England and Spain.
Players Recommendations
“Leagues—"Players should have written employment contracts, whilst leagues and clubs should strive to implement minimum salary criteria.” (Page 7)
“Leagues and Clubs—Maternity leave emerges as an achievable first step for enhancing support for pregnant and post-partum players, given its widespread implementation. All clubs and leagues should implement a maternity policy, aligned with maternity regulations introduced by FIFA in 2021 and 2024, where applicable. The prevalence of training guidelines in Tier 1 demonstrates the feasibility of implementing such support measures. This shows the opportunity behind wider pregnancy support, encompassing important aspects like return-to-play guidelines and provisions for infants/children accompanying their parents. Aligned, as a minimum, with FIFA regulations, leagues and clubs should seek to introduce supportive facilities, including dedicated childcare rooms and breastfeeding support in accordance with applicable national legislation in the country of a club’s domicile or a collective bargaining agreement.” (Page 7)
DETAILED FINDINGS (BY SECTION)
Sporting Detailed Findings - Leagues
“Globally, the average number of teams competing in a league was 14, and there were some notable movements within those leagues compared to the previous season. Overall, 27% of leagues expanded in size, whilst 18% contracted. This dynamic could suggest ongoing adjustments and a focus on finding the optimal structure for individual leagues, ensuring the right mix of on-pitch competitiveness and geographical spread of teams. However, the overall increase of teams in certain leagues may also be linked to a growing talent pool, making a higher number of matches between more teams commercially beneficial.” (Page 12).
Industry Intel—Australia A League “The A-League in Australia provides an example of how strategic expansion can contribute to league growth. In 2023-2024, the league increased the number of teams from 11 to 12 and expanded the total matches from 104 to 139. The league also experienced positive trends, including a threefold increase in its outbound transfer record fee for an ALW player. This case demonstrates that a measured approach to expansion could strengthen a league’s overall standing and player profile.” (Page 12)
“Similarly, leagues can opt to implement formats that include promotion and relegation. Globally, 38% operate as “closed leagues” (without promotion/ relegation), whereas 61% function as “open leagues” (where teams can be promoted or relegated).” (Page 13)American men’s lower division teams—as they professionalize—are starting to plan for promotion and relegation. We think it will be some time before a league—like MLS or NWSL on the women’s side—implements this process, since there is such a large gap between the expansion fees and operating expenses between the league levels. We do think the idea operates well in Europe and other markets with existing lower leagues, but some North American women’s leagues are just launching (the USL Super League in the U.S. and Northern Super League in Canada) along with some Division II leagues planning to start next year (see our column last week: The Week in Women's Football: A second division in US; bizarre Wolves; Minnesota to go pro - TribalFootball.com).
“High-quality referees are essential in women’s football, helping to provide sporting integrity, consistency and professionalism. Globally, 42% of referees per league were female, ranging from 57% in Tier 2 to 25% in Tier 3. They trained for an average of 11.4 hours per week (six hours on the pitch, 5.4 hours off it), with limited variation by tier. Despite their importance, only 17% of referees have written employment contracts (Tier 1: 27% to Tier 3: 9%), and they were remunerated with an average of USD 2,767 per annum, which varies across tiers (Tier 1: USD 8,942 p.a. to Tier 3: USD 711 p.a.).” (Page 15)
“Cup competitions can provide valuable playing time for squad players, increase the overall market value of playing squads and create opportunities to generate revenue through further sponsorships and broadcast deals. On average, 87% of leagues in Tier 1 contested a cup competition, a higher proportion than those in both Tier 2 and Tier 3 (64% and 66%, respectively).” (Page 15)
Governance Findings - Leagues
“A significant proportion of women’s football leagues, specifically 91%, are overseen by the MA or an affiliated entity. In contrast, 7% operate independently from the MA, while the remaining leagues fall under alternative governance structures. When reviewing those that operated privately and independently from the MA, five out of six were in Tier 1 (Australia, Belgium, Japan, Scotland and the USA). The choice of governance model is specific to each league and should be determined by a thorough assessment of all relevant factors. Leagues in Tier 1 were much more likely to be operated by a party that did not organise the domestic men’s league (68% of leagues) compared to Tier 2 (50%) and Tier 3 (36%). This could indicate that leagues in Tier 1 demonstrate a level of development and independence, enabling them to utilise their own identity for strategic advantage.” (Page 22)
“Other successful leagues, like the A-League and Liga MX Femenil, have a separate entity that can dedicate focused time and resources to the women’s game, which also leverage shared resources with the men’s leagues. These examples underscore the positive outcomes achieved by allocating specific time and resources to oversee the women’s game.” (Page 23)
If clubs are not independent from their men’s sies (see above), at least if leagues are independent, then they have more leverage over media rights fees, sponsorships and strategic development.
“In Tier 1, 41% of women’s football leagues affiliated with a men’s league using club licensing stipulated that their clubs run a women’s team. This increased to 55-65% in Tier 2 and Tier 3. Both CONMEBOL and CAF mandate women’s teams as part of their club licensing regulations for confederation competitions. This demonstrates how club licensing is a way for clubs to gain further support and resources, which can ultimately promote the women’s game, although the impact varies depending on the existing structure and support within each country’s domestic league.” (Page 24)
“In Tier 1, 59% of leagues collectively generate broadcast revenue solely for the women’s league – potentially as they are able to leverage a more “professional product”, compared to 29% in Tier 2 and 16% in Tier 3. Negotiating rights collectively with the men’s league is the second most common method for leagues in Tier 1 (18%), which was much less prevalent in other tiers (Tier 2: 7%, Tier 3: 2%). Notably, a significant proportion of leagues in Tiers 2 and 3 do not generate broadcast revenue (57% and 76%, respectively).” (Page 26)
“Industry Intel—There have been significant developments in broadcasting in recent years. Top-tier leagues in Saudi Arabia secured new broadcast deals, while Montenegro’s top leagues began broadcasting matches for the first time. All matches in Thailand’s top tier were broadcast via social media, and in Finland, for the first time ever, revenue was generated from broadcasting rights. In Uganda, match times were changed so that they could be broadcast and would not clash with the men’s matches, whilst in Scotland viewing figures increased by over 35%.” (Page 26)
“Leagues in Tier 1 had, on average, four sponsors attached to the women’s league, with 11 being the highest number of sponsors that an individual league had (in the top-tier league in the USA (NWSL)), in comparison to an average of approximately one for leagues in Tiers 2 and 3. This could suggest a cyclical relationship where sponsorship contributes to the professionalisation of women’s football leagues, and in turn, these increasingly professional leagues attract greater interest from a wider pool of sponsors.” (Page 26)
In my market research and brand building experience, I always say that “Brands attract other brands.” That is why clubs and leagues to need to focus on well-known national or international companies when attracting sponsorships—particularly in high visibility sectors like automotive, airlines, retail, etc.—to attract other sponsors to the club/league and validate that the sponsorship is of value.
“Title sponsors in the financial services sector were most common across leagues, while energy/utilities was more prevalent in Tier 1 with the F&B (Finance and Banking) and gambling industries more likely to partner with leagues in Tiers 2 and 3.” (Page 27)
“Industry Intel—As with broadcasting, there have been significant developments in sponsorship in top-tier women’s leagues in recent years. The leagues in Romania and Thailand had a naming sponsor for the first time in 2023-2024, while Scotland leveraged its main sponsorship arrangement to increase exposure across social media platforms. The league in Mexico added two new sponsors in recent seasons, while Kosovo and Saudi Arabia added to their sponsorship portfolios.” (Page 27)
Clubs
“The ownership of women’s clubs is relatively even, 33% are memberowned associations and 35% privately owned. Interestingly, over half of clubs in Tier 1 leagues (51%) are privately owned, which may enable them to make quicker decisions and attract dedicated investors, compared to just 24% for those in Tier 3. Conversely, those in Tier 3 tended to be owned by a membership base (42%), which may mean that they potentially have more accountability and transparency and may be more rooted in the community, compared to just 26% in Tier 1. Those in Tier 2 were the most likely to be government owned (22%), which may allow them to access state resources and infrastructure.” (Page 28)
Figure 30 Legal Form of Clubs (%) (Page 28)
“Clubs in Tier 1 leagues have the largest proportion of main sponsors for the women’s team only (46%), although this tier still has a large proportion with a deal as part of the men’s team. Clubs in both Tier 2 and Tier 3 largely do not have a main sponsor.” (Page 31)
“As with leagues, sponsors in the financial services industry favoured clubs in Tier 1 leagues, while these clubs also had greater interest from those in gambling or construction and real estate. Clubs in Tier 2 and Tier 3 leagues were much more likely to have no main sponsor (Tier 2: 38%, Tier 3: 53%) than those in Tier 1 (5%), and there was no dominant industry.” (Page 31)
The report presented the Industry of the Main Sponsors (Figure 36 on Page 32), which was an interesting list and can assist clubs in their future marketing efforts, particularly those in their local markets or focused on women’s sports:
Figure 36: Industry of main sponsor (%)
Airline and automotive
Construction and real estate
Education
Energy/utilities
Financial services
Food and beverages
Gambling
Government
Health
Industrial Goods
Mining
Retail
Technology
Telecoms
Tourism
Transport/logistics
Financial Landscape Detailed Findings - Leagues
“A league’s capacity for development and professionalisation is significantly influenced by its financial standing – the operating revenue generated, expenditure and receipts of subsidies/ external investment, and therefore its ability to invest in talent and in improving league operations.” (Page 34)
There were also significant differences in the split of operating revenue, with Tier 1 generating much of its revenue from broadcasting (16%) and commercial partnerships (62%), while Tier 2 generated almost all of its revenue commercially (91%). Tier 3 had a slightly more diverse set of revenue streams, although commercial revenue remained the primary source (commercial: 64%, matchday: 8%, broadcast: 5% and other: 24%).” (Page 34)
“The average per annum value of title sponsorship across the tiers was USD 342k, and a league’s average per annum title sponsorship value was highly dependent on the tier that a league is in (Tier 1: USD 583k, Tier 2: USD 438k, Tier 3: USD 97k), suggesting that there is a correlation between a league’s global visibility and the value to sponsors. Indeed, some leagues in Tier 1 were further ahead of peers, with four leagues having deals worth in excess of USD 1m per annum. (Page 36)
“Leagues can utilise “external investment”* as another source of finance to accelerate growth and professionalism. This can be more challenging to acquire and is in an earlier phase of development, with only 7% of leagues having received external investment. *External investment refers to funds or capital that come from sources outside of the organisation or entity itself. This type of investment involves the infusion of financial resources from individuals, companies, venture capitalists, private equity firms or other external parties into the organisation in exchange for ownership stakes, equity shares or other financial instruments.” (Page 37)
Clubs
“The operating revenue profile of clubs is similar to that of leagues, in that Tier 1 generated more revenue (USD 1.4m) compared to other tiers (Tier 2: USD 88k, Tier 3: USD 20k), albeit there was a much smaller gap between those in Tiers 1 and 2. There were, however, large differences between clubs in Tier 1, with six clubs generating in excess of USD 10m in operating revenue. The diversity in revenue streams is also much more apparent in Tier 1, meaning they are less reliant on one source of income, which may be beneficial to clubs seeking to achieve financial sustainability. In comparison, by far the most significant revenue stream for clubs in Tier 2 was commercial revenue (57%). The revenue streams in Tier 3 were more diverse, and although commercial was still the greatest contributor (47%), prize money also constituted a large proportion. Tier 1’s matchday revenue was much greater than Tiers 2 and 3 (Tier 1: 31%, Tier 2: 3% and Tier 3: 5%), which may be due to clubs in Tier 1 having the ability to attract significantly larger audiences to their matches.” (Page 39)
“Similar to the leagues, the operating costs of clubs were, on average, higher than operating revenue. For example, in Tier 1, there were ten clubs with operating costs greater than USD 10m, compared to just six clubs that had operating revenue in excess of USD 10m. In all cases, player wages were the greatest component of the cost base (Tier 1: 28%, Tier 2: 39%, Tier 3: 39%). Furthermore, on average, the player wages/revenue ratio for Tier 1 was 48% (Tier 2: 139%, Tier 3: 95%), meaning that a significant proportion of the club’s revenue goes directly to the players. The approximate 50% ratio observed in Tier 1 suggests a balanced approach to resource allocation.
Clubs in Tier 1 appear to acknowledge the significant investment required for player wages while leaving enough money to fulfil other club needs that are essential for professional development. Conversely, the data reveals that clubs in Tier 2 and Tier 3 leagues allocate almost all or more than their operating revenue towards player wages. This severely restricts their ability to invest in crucial areas such as infrastructure, youth development and fan engagement, potentially hindering their overall growth and competitiveness, highlighting how significant funding is to professional development. (Page 40)
For clubs in Tier 1 leagues, administrative, technical and multidisciplinary staff costs were amongst the next joint highest cost base (along with matchday operations), showing that nurturing talent and smooth operations are also important when professionalising. For clubs in Tiers 2 and 3, the second greatest cost was matchday operations.” (Page 40)
“As noted previously, it has long been observed that women’s football – and sport more broadly – may be compared to a typical “start-up” business, in that it is fundamentally loss-making initially and requires sustained investment before it can return a profit. Indeed, clubs are typically loss making, and this is particularly the case in Tier 1, where 67% of clubs made a financial loss (Tier 2: 55%, Tier 3: 52%). Clubs in Tier 3 leagues were least likely to make a financial profit, with just 7% doing so (Tier 1: 15%, Tier 2: 13%). It is therefore important that the industry does not hold women’s sport to a profitability metric that the wider game has yet to consistently achieve. Interestingly, when analysing the profitability of clubs, it reveals that profitable clubs maintain a larger pool of female players within their academies and a greater percentage of professional players. Furthermore, profitable clubs in Tier 2 leagues exhibit notably higher youth operating costs. In Tier 1, clubs that made a financial profit generated a higher proportion of operating revenue from matchday activities (45%, compared to 29% for those that made a financial loss). This difference could be attributed to the higher average attendance figures observed among these clubs, where those that made a financial profit had an average attendance of 120 higher than those that made a financial loss.” (page 41)
The youth academies not only fuel players for the first team, but could be a future source of revenue through transfers, which is developing quickly in top Tier 1 leagues like the NWSL, WSL, Liga F in Spain and Liga MX Femenil in Mexico, but could filter down in the game. Just a few short years ago, women’s players transfers were few and far between.
Fan Engagement Detailed Findings - Leagues
“ATTENDANCES—Attracting fans to watch the match in person is an important component for women’s football, helping to improve the stadium atmosphere, grow the fan base and generate important matchday revenue for leagues and clubs. Leagues in Tier 1 had a significantly higher average attendance (1,713) than those in Tiers 2 and 3 (480 and 380, respectively). Even in Tier 1, there was disparity among the leagues, as the USA and England had significantly higher attendances than the tier average (10,739 and 7,363, respectively). The “more professional” leagues may be expected to attract larger audiences, given the scale of financial investment into a league’s marketing initiatives and wider infrastructure, as well as clubs’ investment into playing squads. The much smaller gap between Tiers 2 and 3 might indicate that, whilst leagues can attract initial audiences, growing it is a challenge.” (Page 44)
Figure 54: Top five leagues with the highest recorded attendance for a single match (Page 44)
60,160 England
42,326 Brazil
38,365 Germany
34,130 USA
28,000 Turkey
“Interestingly, as noted in the ‘Financial landscape’ section, matchday revenue as a percentage of total revenue is the greatest for leagues in Tier 3, highlighting this as an important area for their current revenue and one to continue growing whilst they are earning comparatively less from broadcast and commercial sources.” (Page 44)
“Industry Intel—The 2023-2024 season saw new attendance records across a number of leagues. In Brazil, the Supercopa Feminina Betano had 33,175 fans watch the final. The Turkish Women’s Football Super League registered the highest recorded attendance in Tier 3 with 28,000.” (Page 44)
Clubs
“Season tickets offer a compelling value proposition for fans, encouraging attendance at more matches throughout the season. This approach provides greater predictability in attendance figures and revenue streams, while also offering fans a discounted rate compared to purchasing individual match tickets. Overall, 20% of clubs offered a season ticket, which varied significantly between tiers, with the offering present in 66% of clubs in Tier 1 leagues (Tier 2: 21%, Tier 3: 12%). This may be due to fans of clubs in Tier 1 leagues having a greater appetite for season tickets due to a perceived greater standard of play of the team, a better in-stadium experience or clubs having more staff and resources available to operate a season ticket offering successfully. 27% of all attendees were season ticket holders, with limited variation between tiers (22-29%).
"Therefore, clubs may be more reliant on attracting new fans who attend fewer matches rather than consistent club supporters. The average price of an adult’s match ticket across all clubs was USD 8, which varied from USD 9.3 in Tier 1 to USD 5.4 in Tier 3. For those clubs that offered an adult’s season ticket, the average price was USD 83.9, varying from USD 96.3 in Tier 1 to under USD 60 in Tiers 2 and 3. The consistency of matchday pricing between clubs in Tier 2 and Tier 3 underscores the importance of this revenue stream for football clubs across different levels of professionalization.” (Page 49)
Pricing is always a balance between establishing levels that are consistent with market conditions (including other sports events) and increasing revenue while encouraging new fans—particularly youth—with limited budgets. In many markets, women’s soccer is still trying to establish itself so “discount or introductory” pricing is utilized.
“Merchandise sales are emerging as an increasingly lucrative revenue stream, with leading clubs often leveraging effective marketing strategies to capitalise on this growing market. The prevalence of online merchandise sales suggests a preference for flexibility and convenience among fans. This trend aligns with the increasing globalisation of women’s sport and the focus on the next generation of fans that have disposable income (Gen Z), who are more likely to engage with brands and make purchases online. Online merchandise was most common in Tier 1, linking further to its greater digital maturity. This suggests that the lower tiers have an opportunity to improve their online presence and capitalise on the growing trend of online merchandise sales.” (Page 50)
Data and Digital Detailed Findings - Leagues
“Across all tiers, there is a strong correlation between a league’s data and digital capabilities and its ability to attract sponsors. On average, those that rated themselves with a higher maturity have a greater number of sponsors attached to the league. This suggests that digital platforms may offer attractive advertising and reach opportunities, while data analysis can help ensure that content is targeted effectively and hence maximising a sponsor’s return on investment.” (Page 53)
Clubs
“Across Tiers 1 and 2, clubs that are datadriven for fan engagement and to make business decisions had higher attendances, which could stem from more significant budgets, which often translates into more investment into datadriven strategies, from informed ”F&B” decisions to loyalty programmes based on individual preferences. These efforts can attract more attendees and drive value for sponsors and broadcasters.” (Page 55)
“The use of on-pitch data analysis is rapidly becoming a key differentiator in women’s football. Over 20% of high-performing clubs, i.e. those consistently finishing in the top two league positions, demonstrate advanced data and digital maturity. In contrast, only 13% of lowerranked teams exhibit similar capabilities. While this suggests a link between datadriven strategies and improved performance, it is important to acknowledge that higherranked clubs often have larger budgets, enabling greater investment in data and digital infrastructure.” (Page 56)
Players Detailed Findings - Leagues
“95% of leagues in Tier 1 have a players’ association that represents female players, in comparison to just 71% and 36% in Tier 2 and Tier 3, respectively. This strongly indicates that having a successful players’ association promotes professionalism in the league. Some leagues may also have a collective bargaining agreement (CBA), which sets out guidelines that both players and clubs agree to follow in order to protect the players’ rights. These guidelines could, amongst others, include standardised contracts, minimum salary provisions or grievance procedures.” (Page 58)
“Salary caps, intended to regulate financial balance within football leagues, limit total spending on player salaries. This mechanism aims to curb excessive spending by wealthier clubs, theoretically fostering a more competitive landscape. Overall, only a minority of leagues had a salary cap in place (12%). In Tier 1, 18% of leagues had implemented a salary cap, and those leagues that had done so had players who were more likely to have signed long-term contracts (as noted in the following section). Comparatively, in Tier 2, leagues with a salary cap exhibited lower average salaries and shorter contract lengths, which may mean that players have less financial security and may not solely rely on their salary from sport. (Page 61)
“Given the current maturity of the game, it has been proven more common for the presence of minimum salary criteria that dictates a “floor” as to what players must be paid, seeking to improve working conditions and protect the players. The minimum salary criteria was present in 34% of leagues but it was skewed by those in the higher tiers (Tier 1: 64%, Tier 2: 50%, Tier 3: 16%).” (Page 61)
In North America, we are seeing minimum salaries being established in the NWSL and in new leagues in North America—USL Super League and the Northern Super League in Canada—which are comparable levels. Another metric is the average salary in the league and comparing various levels for the percentage of players in each (Under US$50,000, between $100,000-$200,000 and more than $200,000, for instance).
Clubs
“There is a need for players of a certain standard to earn a reliable and sufficient income solely from playing, reducing their dependence on secondary sources of income and allowing them to dedicate the time required to play at a higher level. Written contracts are expected to become more commonplace across women’s football. Indeed, leagues in Tier 1 had a higher concentration of professionals that counted football as their primary source of income (72%, Tier 2: 58%, Tier 3: 21%). This approximately aligned with the greater number of professional players and the prevalence of written employment contracts across tiers. Out of the written contracts that include a salary, there is a much larger disparity between leagues in Tiers 1 and 2 in terms of the average gross salary compared to the number of written contracts. 73% of clubs in Tier 2 leagues offered players a contract with a stipulated salary, but the average gross salary of players in these leagues was USD 4,361 p.a. In Tier 1, 83% of clubs provided a contract with a salary but they received an average gross salary of USD 24,030 p.a. This potentially indicates that the first step of professionalism is to provide players with written employment contracts, whilst the next is to provide more substantial financial contributions (budgets permitting).” (page 62)
“Globally, the average gross salary for players is around USD 10,900 p.a. and for Tier 1 clubs it is approximately USD 24,030 p.a., however, this is significantly skewed by a small number of clubs in Tier 1, where there are 16 clubs across seven countries that paid an average gross salary of over USD 50,000 p.a. per player. The highest of these was around USD 120,000 p.a. Furthermore, there are 41 clubs from 16 countries in Tier 1, and three from one country in Tier 2, that paid an average of over USD 30,000 p.a.” (Page 63)
Alongside average gross salary, average contract length is another important factor for professionalisation. A longer contract enables players to commit to a club and a location, giving them more stability so they can focus on their footballing careers.” (Page 63)
“For clubs in Tier 1 leagues, professional contracts are most commonly 1-3 years in duration (29%), with salaries highest for those contracts that lasted for 2-3 years. In contrast, clubs in Tier 3 were by far the most likely to offer contracts of under three months (18%), compared to those in Tiers 1 and 2 (both 2%), likely due to the lack of salaries paid. Also in Tier 3, 64% of players had contracts of less than 12 months (Tier 2: 54%, Tier 1: 27%), further showcasing lower levels of employment security (and therefore professionalism).” (Page 63)
“When comparing a player’s average gross annual salary with nonfinancial benefits received, players receiving salaries below USD 2,000 p.a. were less likely to receive benefits (with around 20% of clubs offering no benefit packages). In comparison, clubs that paid salaries of over USD 5,000 p.a. were significantly more likely to provide non-financial benefits (with 95%+ of these clubs offering benefits).” (Page 65)
“The significance of female health in sport continues to be an important and ongoing discussion. Overall, 52% of clubs screened players to understand female health status, including menstrual history and use of hormonal contraception. This ranged from 67% in Tier 1 to 42% in Tier 3. For each category, slightly fewer had players who tracked and shared menstrual cycle data (Tier 1: 65%, Tier 2: 49% and Tier 3: 34%).” (Page 65)
“Industry Intel—In 2024, AC Milan became the first club in Europe to guarantee contract renewals for players who become pregnant in the final year of their deals. Players will also receive assistance with childcare during sports activities and support for flights, accommodation and other travel expenses for the children of the player who carried the pregnancy or is the sole guardian, plus one companion.” (Page 66)
“Overall, 68% of clubs offered some sort of (career) support (Tier 1: 78%, Tier 2: 89%, Tier 3: 69%). Flexible training schedules are the most popular option across all tiers, highlighting the importance of players balancing their athletic careers with other commitments. This adaptability is crucial for attracting and retaining talent, especially in leagues where Tier 3 Flexible training schedules Job placements/networking players may have jobs or education alongside football. It is also worth noting the large diversity of support spread across Tier 1, demonstrating that the services offered are dependent on the characteristics of the club and there are many solutions available. Clubs offering a wide variety of solutions can cater for the different needs of individual players.” (Page 67)
The report concludes with a snapshot for the Tier 1, Tier 2 and Tier 3 leagues (Pages 74-85). Some key findings on attendance and gross annual salary is presented below:
Tier 1
Average Attendance 1,712
Average Gross Annual Salary Each Paid Player Earns USD24,030
Tier 2
Average Attendance 480
Average Gross Annual Salary Each Paid Player Earns USD 4,361
Tier 3
Average Attendance 380
Average Gross Annual Salary Each Paid Player Earns USD 2,805
TribalFootball.com summary
FIFA and Deloitte’s Sport Business Group have once again presented a dedicated global women’s football report that provides key data points to track to measure the progress of the game across years. The good news is that they have expanded the number of leagues and clubs analyzed. We do miss the detailed information pages summarizing data and other information on the women’s leagues around the world. With 86 leagues (up from 36 in 2023) this is probably not practical anymore. Instead, we have summaries of their new division of Tier 1, Tier 2 and Tier 3 leagues at the end of the report.
One shortcoming which we hope will be corrected next year is a listing of which leagues/nations fall into each of the three tiers. Most readers could probably guess correctly for most nations’ classification, but we shouldn’t have to. If FIFA continues with their Tier summaries in the future, then the list of nations in each group would add value to researchers and administrators utilizing the data.
There are also some assumptions made at time, particularly for attendance and player compensation issues, which need to be supported by data and could be collected in more depth in the future. Overall though, this is an important annual report that shows the FIFA is committed to the growth of the women’s game.
Tim Grainey is a contributor to Tribal Football. His latest book Beyond Bend it Like Beckham on the global game of women’s football. Get your copy today. Follow Tim on X: @TimGrainey