The player with the highest goal total wins the Golden Boot. That keeps finishing ability at the centre of the contest, with every goal carrying more weight than any other attacking contribution.
A tie, however, takes the award beyond simple scoring totals. Two forwards can produce the same number of goals but occupy different positions once the next ranking measure is applied.
The report says assists are the first tiebreaker. If players finish level on goals, the forward who has created more goals for team-mates moves ahead.
That adds a creative dimension to the race. A striker who scores and supplies chances may have an advantage over a rival with the same scoring total but fewer assists. For players such as Mbappe and Messi, whose roles can extend beyond finishing, that distinction could become significant.
The rule also means a tied scoring chart would not necessarily lead to a shared prize. Assists would be checked before playing time.
If goals and assists are identical, the player who has scored the same attacking output in fewer minutes is ranked higher. The update says the calculation covers tournament playing time, making substitutions, rest and extra-time appearances potentially important.
That final measure rewards output achieved in less time. A substitute who makes a decisive impact, or a starter rotated during the group stage, could benefit if the leading contenders remain level across the first two criteria.
The rule will give the 2026 Golden Boot race another layer to follow. Goals will dominate the headlines, but assists and minutes could ultimately decide whether Mbappe, Messi or another contender finishes first.