Key takeaways
- Check which edition and which options your competition uses: the 2026/27 Laws took effect on 1 July 2026, but several changes are left to each competition.
- Treat time-wasting at substitutions, throw-ins and goal kicks as a possession or numbers problem now, not mainly a yellow-card risk.
- Expect a player who receives on-field treatment to leave for one minute of running clock after the restart unless one of the listed exceptions applies.
- Remember that VAR can now correct a red card that came from a clearly wrong second yellow and a card shown to the wrong player.
- Do not confuse trials with Laws: the VAR check on attacking-team offences before the ball is in play and the goalkeeper-injury rule are trials.
The 2026/27 Laws of the Game, in force from 1 July 2026, are mostly about the clock. The International Football Association Board (IFAB), which writes the rules of soccer (association football), gave substituted players ten seconds to leave the pitch, put a five-second countdown on throw-ins and goal kicks, and required most players who receive on-field treatment to leave the pitch for a minute after the restart. It also let the video assistant referee (VAR) correct two more kinds of error, wrote a forfeit principle into the Laws for teams that cause a match to be abandoned, and gave competitions two optional new red cards.
Competitions that began before 1 July 2026 could adopt the changes early, according to the IFAB's announcement of the edition. Everything below is checked against the IFAB's own 2026/27 Law changes page, and anything that is a trial or a competition option rather than a Law binding every match is labelled as such.
How the changes were decided
| Date | Decision | Status |
|---|---|---|
| 28 February 2026 | 140th Annual General Meeting, Hensol, Wales: time-wasting measures, VAR additions, smaller amendments | Laws of the Game 2026/27 |
| 28 April 2026 | Special Meeting, Vancouver: walk-offs and mouth covering | Forfeit principle in the Laws; red cards optional |
| 31 May 2026 | VAR clarification on attacking-team offences before the ball is in play, for the 2026 FIFA World Cup | Trial, to be reviewed |
| 1 July 2026 | Edition takes effect | In force |
| 1 July 2027 | "Only the captain" guidelines become compulsory | Advance notice |
The IFAB's change page marks the April items "Additional change - approved on 28 April 2026".
The change log at a glance
| Law | What changed | Applies to |
|---|---|---|
| 3 | Ten seconds to leave when substituted | Every match |
| 3 | Senior "A" international friendlies: eight substitutes, up to eleven by agreement, three opportunities | International friendlies |
| 3 and 7 | Team responsible for a match ending with fewer than seven players forfeits in principle | Every match, subject to competition regulations |
| 4 | Non-dangerous accessories allowed if safely covered | Every match |
| 5 | Technology for VAR, ball in/out of play and offside | Competition choice |
| 5 | Advantage after an incorrectly taken restart | Every match |
| 5 | One minute off the field after on-field treatment | Every match |
| 5 | Body cameras for match officials | Competition option |
| 5, 6, VAR protocol | Second-caution reds and mistaken identity reviewable; wrong corners optionally | Competitions using VAR |
| 8 | Dropped-ball possession and location clarified | Every match |
| 10 and 14 | Penalty taker's accidental double touch; automatic caution removed | Every match |
| 12 | No caution after advantage for DOGSO if a goal results, or for an unsuccessful attempt to stop a goal with the hand or arm; attackers added to DOGSO factors | Every match |
| 12 | Red cards for covering the mouth and for walking off in protest | Competition option |
| 15, 16, 17 | Five-second countdown at throw-ins and goal kicks | Every match |
Three countdowns aimed at time-wasting
The IFAB described the February package as measures "designed to enhance match tempo and reduce time-wasting".
Ten seconds to leave when substituted
Under the time-limited substitution protocol, the count starts when the substitution board is shown, or at the referee's signal where there is no board, and the player leaves at the nearest point on the boundary line unless told otherwise. When several changes happen in one stoppage, everyone coming off has ten seconds from the last one.
Miss the limit and the player must still go, but play restarts without the substitute, who may enter only at the first stoppage after one minute of running clock. The substitution cannot be cancelled or switched. A caution follows only if the delay is excessive, and the referee may disapply the limit when injury or safety prevents a quick exit.
A worked example, with assumed circumstances: a team leading 1–0 makes a late change, and the player being replaced strolls from the middle of the pitch towards the halfway line. Ten seconds pass, play restarts, and the leading team defends with ten for at least a minute and until the next stoppage after it. The seconds the walk was meant to burn are paid for in numbers.
Five seconds at throw-ins and goal kicks
Under the countdown protocol, a referee who judges that a throw-in or goal kick is being deliberately delayed whistles, signals for the restart and counts five seconds down with a raised hand. If the ball is not in play at the end, the throw-in passes to the opponents from the same spot, and a delayed goal kick becomes a corner kick for them on the nearer side. The count can start before anyone has the ball — slow retrieval or a wrongly placed ball is enough.
This extends the 2025/26 change under which a goalkeeper who holds the ball for more than eight seconds concedes a corner kick, replacing the indirect free kick previously given after six seconds, as the IFAB's 2025 announcement explains.
Because the punishment is now possession, three delaying offences were struck from Law 12's caution list, including delaying leaving the field when being substituted. The IFAB judged the new sanctions "sufficient punishment unless the action of the player(s) causing the delay is extreme". Excessive delay is still a caution.
One minute off after treatment
Law 5 now says that a player who is assessed or treated on the pitch, or whose injury stops play, must leave and may return only one minute after the restart, on a running clock. The off-field treatment protocol gives two purposes: time for medical staff to evaluate the injury away from play, and less disruption to the tempo of the match.
The exceptions are listed: an injured goalkeeper; a goalkeeper and an outfield player who collide; team-mates who collide; a severe injury, especially a head injury, cardiac issue or life-threatening event; an injury caused by a physical offence for which the opponent is cautioned or sent off; and an injured player who will take a penalty kick just awarded. This is a procedure for referees, not health guidance — that stays with medical staff.
Walk-offs, forfeits and two optional red cards
Law 3 already said a match may not start or continue if either team has fewer than seven players. The 2026/27 text adds that a team responsible for a match not continuing, or being abandoned, for that reason will in principle forfeit, "subject to the relevant competition regulations", and Law 7 repeats the principle for abandoned matches. Temporary dismissals and the one-minute periods above do not count against the seven. How a forfeit is recorded is for each competition; how soccer league tables work covers the standings side.
The April meeting added two red cards that a competition may choose to use: one for covering the mouth when communicating with an opponent "in a provocative, derisory or inflammatory manner or situation", and one for leaving the field in protest at a referee's decision — or instructing or encouraging others to do so, which can send off a team official even if no player leaves. The stated reasons are a strong deterrent against walk-offs and the intention "to combat racism and discrimination". Whether either applies depends on the competition's regulations.
VAR: two new reviewable errors and an optional third
Until 2026/27 the VAR protocol covered four categories: goal or no goal, penalty or no penalty, direct red cards, and mistaken identity. There are now five, after three changes:
- A red card produced by a clearly incorrect second caution. A first yellow card is still not reviewable unless it went to the wrong player.
- Mistaken identity for either team, when a yellow or red card goes to the wrong player. Only the identity is reviewed, not the offence.
- A clearly incorrectly awarded corner kick, as a competition option, only if it can be changed immediately. A corner taken quickly stands.
Law 5 now also states that competitions may use technology for the VAR protocol, ball in or out of play (including goal-line technology) and offside (including semi-automated offside technology); the IFAB says this prohibits unofficial use of replays by match officials. The offside law itself did not change — how the offside rule works explains Law 11.
A separate trial lets the VAR intervene when an attacker holds, pulls, pushes or blocks before the ball is in play at an attacking free kick or corner kick, if the offence comes after the referee's signal and has a direct and immediate impact on a goal, a penalty kick or certain red-card situations. The IFAB approved it for the 2026 FIFA World Cup and said it would be reviewed afterwards. It is not part of the Laws.
The smaller print
- Accessories (Law 4). Non-dangerous items are permitted if safely and securely covered; dangerous items must be removed. The IFAB said the old jewellery ban "created confrontation and had been inconsistently applied".
- Advantage after a faulty restart (Law 5). If a free kick or throw-in is taken incorrectly and the opponents win the ball, the referee may let play continue.
- Dropped ball (Law 8). Outside the penalty area, it goes to the team that would have retained or gained possession, including the team that would have taken the restart, and if the ball struck a match official or an outside agent, it is dropped where that contact happened.
- Penalty double touch (Laws 10 and 14). Circular no. 31 from June 2025 is now in the text: if the taker accidentally kicks with both feet or the ball touches their standing foot or leg immediately afterwards, a goal means a retake and a miss means an indirect free kick, or a recorded miss in a shoot-out. The automatic caution when taker and goalkeeper offend together is gone; feinting after the run-up is still a caution.
- DOGSO and advantage (Law 12). If advantage follows an offence that denied an obvious goal-scoring opportunity and a goal results, there is no caution. The location and number of attackers now join defenders among the factors referees weigh.
- Body cameras (Law 5). Competitions may equip officials with cameras they supply and control; microphones may not broadcast communication with the VAR.
Still only a trial, or only a promise
- Goalkeeper injuries. Under a trial approved in April 2026, when a goalkeeper is treated or their injury stops play, an outfield player — the captain or a coach's nominee, depending on the variation — leaves for a minute. Only competitions with IFAB permission use it.
- Attacking offences before a set piece. The VAR trial above.
- Offside. The February meeting agreed that offside trials would continue; Law 11 did not change.
The "Only the captain" guidelines sit in between: optional now, compulsory for competitions starting on or after 1 July 2027, so that only one player per team, usually the captain, may approach the referee after a major decision.
What it changes for coaches and players
- Substitutions start when the board goes up. The exit is at the nearest boundary, so a player taken off from the middle of the pitch has to move promptly.
- Slow restarts cost the ball. An elaborate throw-in routine risks handing over possession; a dawdled goal kick risks a corner.
- A treatment stoppage usually means a minute with ten. Stopping play for anything other than a genuine injury becomes expensive; genuine injuries remain for medical staff to judge.
- Read your competition's regulations. Body cameras, corner reviews, the new red cards and forfeit details all depend on them.
None of this changes what a shape is for: the guide to soccer formations still explains what a 4-3-3 or a back three trades away, and goal difference and league tiebreakers still settles teams level on points.
In Pro Football GM Club Soccer, our drafting and club-management game, the part of this change log that maps onto play is the squad: club management covers formations, squad depth, transfers, contracts and fitness. Its season simulation reports wins, draws and losses for your drafted XI under the game's own rules — a score on a squad-building puzzle, not a forecast of any real match. The game is not affiliated with the IFAB, FIFA or any league.
When this page goes out of date
This article covers the 2026/27 edition only. The last two editions were decided at the IFAB's Annual General Meeting in late February or early March — in Belfast for 2025/26 and Hensol for 2026/27 — and each took effect on 1 July. For our other rules, tactics and game explainers, start from the soccer hub, or browse sports career and GM games.
Good to know
Frequently asked questions
When did the 2026/27 Laws of the Game come into force?
What is the ten-second substitution rule?
What happens now if a team delays a throw-in or a goal kick?
Can VAR review a second yellow card?
Are the new red cards for covering the mouth and walking off compulsory?
Sources
- Law changes 2026/27 (opens in a new tab)The International Football Association Board (IFAB) — accessed
- The IFAB introduces further measures to improve match flow and player behaviour (opens in a new tab)The International Football Association Board (IFAB) — accessed
- The IFAB unanimously approves red card for players covering their mouths to conceal discriminatory behaviour (opens in a new tab)The International Football Association Board (IFAB) — accessed
- The IFAB clarifies VAR protocol for attacking-team offences before the ball is in play (opens in a new tab)The International Football Association Board (IFAB) — accessed
- Trial: VAR – attacking team offence before the ball is in play (opens in a new tab)The International Football Association Board (IFAB) — accessed
- Trial: goalkeeper injury (opens in a new tab)The International Football Association Board (IFAB) — accessed
- Time-limited substitution protocol (Laws of the Game 2026/27) (opens in a new tab)The International Football Association Board (IFAB) — accessed
- Throw-in and goal-kick countdown protocol (Laws of the Game 2026/27) (opens in a new tab)The International Football Association Board (IFAB) — accessed
- Off-field treatment and assessment protocol (Laws of the Game 2026/27) (opens in a new tab)The International Football Association Board (IFAB) — accessed
- 'Only the captain' guidelines (Laws of the Game 2026/27) (opens in a new tab)The International Football Association Board (IFAB) — accessed
- The IFAB tackles time-wasting by goalkeepers (opens in a new tab)The International Football Association Board (IFAB) — accessed
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