SCR is live for 2026/27 in the Premier League and Championship. Figures last reviewed 2026-09-03.

Premier League SCR

How much can Arsenal spend?

Under the Premier League's Squad Cost Ratio rules, Arsenal have a guaranteed spending limit of £627.9m — 85% of adjusted football revenue of £738.7m. Against their estimated squad cost that leaves £203m of headroom. Their Red Threshold — the 115% ceiling beyond which points deductions apply — is £849.5m.

£738.7m is adjusted revenue: headline turnover of £691m plus a three-season average of £47.7m profit on player sales, which is the denominator SCR actually uses.

Arsenal: the SCR breakdown

  • Estimated revenue (football) reported £691m
  • + Player trading profit/loss (3-yr average) +£47.7m
  • Latest single season was +£81.2m not used alone
  • = Adjusted revenue (SCR basis) £738.7m
  • 85% SCR limit £627.9m
  • Estimated squad cost estimated £424.9m
  • Player wages £260.1m
  • Player amortisation £140.1m
  • Agents' fees £24.7m
  • Squad cost = player wages + player amortisation + agents' fees. Composed estimate — no club discloses the SCR split.
  • Headroom vs 85% limit +£203m
  • Red Threshold (115% of adjusted revenue) £849.5m
  • Headroom vs Red Threshold +£424.6m

UEFA squad cost rule (UEFA Champions League) — a separate regulator's rule, running alongside the domestic one

  • UEFA limit (70% of adjusted revenue) £517.1m
  • Headroom vs UEFA limit +£92.2m
UEFA: High spending power
High spending power - squad cost is 57.5% of adjusted revenue

For reference, Transfermarkt's current squad market value is £1,207m (source) — a transfer-market valuation, not the same thing as squad cost. It's shown purely as a sanity-check on the scale of the composed wage/amortisation figure above, not as an input to the SCR calculation itself.

What this means

On these estimates, Arsenal sit comfortably inside the 85% Green Threshold. They have room to invest in the squad without straining the rules.

UEFA's rule is separate. Because Arsenal are in the UEFA Champions League, UEFA's 70%/100% squad cost rule applies alongside the Premier League's. On the same adjusted revenue the 70% line is £517.1m, leaving +£92.2m — UEFA status green. A club can be green with the Premier League and amber with UEFA at the same time; UEFA fines and restricts squad registration rather than deducting points. Arsenal's UEFA squad cost position in full →  ·  How the two rules differ →

Summer 2026 window vs SCR headroom

  • Window spend (gross) £198.5m
  • Window sales £101.3m
  • Net spend estimated £97.2m
  • Pre-window effective SCR headroom (85% limit plus any top-up or allowance) £203m
Within headroom

A net spend of £97.2m leaves £105.8m of the £203m of effective headroom Arsenal had before the window opened — the 85% limit plus any owner top-up or allowance, minus estimated squad cost, the same basis as the transfer-window table.

Base fees only (excludes add-ons/bonuses). Signings: Hincapie £34.5m, Meslier free, Tzolis £34m, Guimaraes £75m, Konsa £55m. Sales: Hein £2.6m, Kiwior £14.7m, Trossard undisclosed, Norgaard £7m, Vieira £8.5m, Jesus £8.6m, Martinelli £60m (club-record sale). Other outlets (TeamTalk) report higher totals (£228.5m spend / £177.4m sales) including add-on-inclusive fees, so figures are estimated rather than reported.
Source.

Spending beyond calculated headroom is not automatically a breach: transfer fees are amortised over the contract, sales offset signings, and none of it reaches SCR squad cost until the next accounts are filed. Every club's window spend vs headroom →

Old rules vs new: PSR compared to SCR

No single named source disclosed the exact rolling 3-year PSR loss/profit figure for the 2022/23-2024/25 assessment period. Multiple analysts (Greg Cordell/theesk.org, Arsenal Supporters Trust at arsenaltrust.org) agree Arsenal have 'notable/significant cushion' against the £105m three-year threshold, driven by a single-year loss of just £1.4m in 2024/25 (down from £17.7m in 2023/24) and strong revenue growth; no forward-looking PSR risk is flagged by any source. Returning null rather than guessing an aggregate figure that no source states directly.

Note on this club's figures. Basis: FY2024/25 accounts (year ended 31 May 2025), Arsenal Holdings Ltd, as reported at arsenal.com/news/financial-results-202425 and corroborated by theesk.org and gregcordell.substack.com (Greg Cordell). Revenue £691.0m, player trading profit +£81.2m are reported figures. squad_cost is composed, not a single anchored analyst figure: total wages £346.8m + player amortisation £171.6m + impairment £15.2m, of which ~75% is assumed to be playing-staff-related (theesk.org's stated assumption, used because no analyst discloses a clean SCR-specific squad-cost split), plus agents' fees £24.7m (FA intermediary disclosure, arseblog.news/roundtable.io, full amount attributed as playing-related). This yields squad_cost ≈ £424.9m, i.e. ~55% of adjusted revenue (691.0+81.2=772.2m) on a UEFA-style basis — broadly consistent with, if slightly below, two independent named-analyst SCR estimates for the same period: theesk.org ~58% and Greg Cordell (gregcordell.substack.com/p/arsenal-fc-202425-financial-results) ~61.9%, both against UEFA's 70% threshold and both concluding Arsenal comfortably compliant on both PL (85%) and UEFA (70%) bases. A third source, psrwatch.com, publishes a forward-looking 2026/27 PL-basis SCR forecast of ~79.1%, still 'safe' under the 85% green threshold, but uses different (lower, possibly restated) revenue/wage inputs (£643m revenue, £331m wages) so was not used as the primary anchor. UEFA competition for 2026/27 confirmed via Wikipedia/UEFA.com: Arsenal qualified for the 2026/27 Champions League league phase (pot 1) as 2025/26 Premier League champions. 3-YEAR TRADING PROFIT / TRANSFERMARKT NOTE: 2023/24 profit on disposal of players' registrations = £51.1m, per Arsenal's official 2023/24 financial results (arsenal.com/news/financial-results-202324), corroborated by Swiss Ramble's 2023/24 review (swissramble.substack.com/p/arsenal-finances-202324) which rounds it to £51m (driven by Balogun, Xhaka, Turner sales). 2022/23 profit on disposal of players' registrations = £10.7m, per Arsenal's official 2022/23 financial results (arsenal.com/news/financial-results-202223), corroborated by Swiss Ramble's 2022/23 review (swissramble.substack.com/p/arsenal-finances-202223) which rounds it to £11m (down from £22m in 2021/22, mainly Guendouzi, Torreira, Leno, Mavropanos sales). Both years are net profits (no loss years in this window), consistent in sign with the known 2024/25 figure (+£81.2m). Transfermarkt squad value fetched live from transfermarkt.us/fc-arsenal/startseite/verein/11 (same data as the .com page, which returned HTTP 403 on direct fetch) showing a current total squad market value of €1.41bn; converted to GBP using an EUR->GBP rate of 0.856 (approximate August 2026 spot rate per exchangerates.org.uk / foreignexchange.org.uk), giving ~£1,206,960,000. This is a live, fluctuating market-value snapshot, not an accounting figure, and is provided purely as a sanity-check metric distinct from squad_cost. Summer 2026 window: spend £198.5m, sales £61.9m, net spend £136.6m (Sky Sports/GiveMeSport, transfer fees not accounting profit — the P&L profit on disposal is fee less remaining book value, so this is an upper bound on the player-trading profit that will land in FY2026/27). The stored player_trading_profit remains the filed figure and is NOT adjusted for this window.
Source.

Compare Arsenal with another club

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Figures are illustrative estimates from published accounts, named analyst estimates and public reporting, not official SCR submissions. Premier League squad cost is composed from wage, amortisation and agents' fee components or anchored to a published analyst estimate, because no club discloses the SCR split — which is why it is always flagged estimated. Last reviewed 2026-09-03. Full rules explainer →