The report says Lionel Messi has eight goals and one assist, putting him ahead of Kylian Mbappé and Erling Haaland, who have seven goals each. Mbappé has two assists, while Haaland has none.
That difference could decide the prize. If Messi and Mbappé finish level on goals, Mbappé would currently win the first tiebreaker because of his superior assist total. Haaland, by contrast, would need to move ahead outright or improve his assist record to strengthen his position.
Harry Kane remains in contention on six goals, but the England captain needs at least two more to draw level with Messi.
The reported regulations award the Golden Boot to the player with the most goals. If players are tied, assists become the next consideration. Should the deadlock remain, the prize goes to the player who reached those goals and assists in fewer minutes on the pitch.
That format means every attacking contribution matters. Mbappé’s two assists are not a footnote; they could be decisive if he matches Messi’s scoring total.
The competition has not always produced one winner. The report notes that six players shared the honour in 1962, while two players shared it in 1994. The modern tiebreakers were introduced to prevent another split.
The 2010 tournament offered the clearest example. Thomas Müller, David Villa, Wesley Sneijder and Diego Forlán all scored five goals, but Müller claimed the Golden Boot after recording more assists.
Mbappé is the latest previous winner, having scored eight goals in 2022. Kane won in 2018, while James Rodríguez topped the 2014 standings.
The remaining matches, especially the final, will determine whether Messi’s lead survives or Mbappé’s assist advantage becomes the defining storyline.