The league, ranked
On this tracker's estimates, Manchester United has the most room left — about £126m a year of squad cost under the 70% limit, or roughly £632m of transfer fees spread over five-year deals. Brentford has the least, at about £0m a year. 9 of the 20 clubs are in UEFA competition and so are held to the stricter 70% line; the other 11 get the Premier League's 85%.
| # | Club | Ratio | Limit | Headroom / yr | ≈ fees it buys | Squad cost | Revenue + trading |
|---|---|---|---|---|---|---|---|
| 1 | Manchester United | 55.5% | 70% | £113.5m | ~£568m | £436m | £785m |
| 2 | Tottenham Hotspur | 69.7% | 85% | £92.9m | ~£465m | £423m | £607m |
| 3 | Manchester City | 60.8% | 70% | £74.8m | ~£374m | £495m | £814m |
| 4 | Arsenal | 61.6% | 70% | £67.5m | ~£338m | £496m | £805m |
| 5 | Chelsea | 76.5% | 85% | £55.9m | ~£279m | £500m | £654m |
| 6 | Everton | 67.1% | 85% | £49.4m | ~£247m | £186m | £277m |
| 7 | Leeds United | 68.4% | 85% | £45.2m | ~£226m | £186m | £272m |
| 8 | Aston Villa | 63.9% | 70% | £32.8m | ~£164m | £341m | £534m |
| 9 | Liverpool | 66.0% | 70% | £31.5m | ~£158m | £518m | £785m |
| 10 | Brighton & Hove Albion | 63.8% | 70% | £20.8m | ~£104m | £213m | £334m |
| 11 | Newcastle United | 80.4% | 85% | £20.6m | ~£103m | £361m | £449m |
| 12 | Coventry City | 72.6% | 85% | £18.1m | ~£90m | £106m | £146m |
| 13 | Hull City | 75.2% | 85% | £15.4m | ~£77m | £118m | £157m |
| 14 | Sunderland | 69.1% | 70% | £2.1m | ~£10m | £154m | £223m |
| 15 | Nottingham Forest | 86.2% | 85% | — | — | £219m | £254m |
| 16 | AFC Bournemouth | 71.5% | 70% | — | — | £206m | £288m |
| 17 | Brentford | 87.3% | 85% | — | — | £199m | £228m |
| 18 | Crystal Palace | 73.4% | 70% | — | — | £221m | £301m |
| 19 | Fulham | 92.6% | 85% | — | — | £199m | £215m |
| 20 | Ipswich Town | 94.7% | 85% | — | — | £178m | £188m |
Headroom is the annual squad cost a club could still add before reaching its limit. "Fees it buys" converts that into transfer spend at five-year amortisation, assuming no wage increase — in practice wages consume most of it. Squad cost is wages plus amortisation plus agent fees; the base is football revenue plus player-trading profit, smoothed across three years. All figures are this tracker's estimates, not club disclosures. Click any club for the full workings.
Questions
Which Premier League club has the most spending headroom in 2026/27?
On this tracker's estimates Manchester United, with roughly £126m a year of squad-cost headroom under the 70% limit — about £632m of transfer fees if it were spent entirely on amortisation and no new wages.
Which club is closest to its squad cost limit?
Brentford, with roughly £0m a year of room against the 85% threshold. A club that crosses its limit does not get deducted points automatically — it moves into the sanctioning process, which for UEFA has meant fines and settlement agreements.
Why do clubs have different limits?
Clubs in UEFA competition are held to the stricter 70% squad cost ratio; everyone else gets the Premier League's 85%. That is why 9 of the 20 sit on the tighter line this season.
What counts towards the squad cost ratio?
Player and head-coach wages, transfer fee amortisation and agent fees, measured against football revenue plus profit from player sales. Sale profit is smoothed across three years rather than taken as a single-window spike.