Every season, the International Football Association Board reviews the Laws of the Game and adjusts them where football needs clearer wording, better match flow or stronger safeguards against time-wasting. The 2026/27 edition brings changes that players, coaches, referees and viewers are likely to notice, especially around delayed restarts, substitutions, injuries and VAR.
Delayed throw-ins and goal kicks now carry stronger consequences
A referee can now use a visual five-second countdown when a team is unfairly delaying a throw-in or goal kick. This is not an automatic countdown for every restart. It applies when the referee judges that the team taking the restart is deliberately wasting time.
If a throw-in is not taken by the end of the countdown, it is awarded to the opposing team. If a goal kick is not taken in time, the opponents receive a corner kick. A yellow card is not automatic simply for reaching the end of the countdown, although excessive further delay can still be punished.
For example, if a team protecting a late lead keeps delaying a throw-in after the referee intervenes, the referee can whistle, signal and visibly count down five seconds. Failure to restart in time gives the throw-in to the opposition.
Substituted players have a ten-second exit limit
Once the substitution board is shown, or the referee signals the change where no board is used, the player being replaced should leave within ten seconds unless safety, security or injury makes that impossible.
If the player fails to leave in time, the substitution is not cancelled, but the incoming substitute cannot enter immediately. Play restarts, and the substitute may enter only at the first stoppage after one minute of playing time has elapsed. For multiple substitutions, all departing players must be off within ten seconds of the final substitution being indicated.
Injured players can face a one-minute period off the field
In general, a player who receives assessment or treatment on the field, or whose injury causes play to be stopped, must leave and remain off for one minute after play restarts. The referee can then permit the player to return under the normal re-entry conditions.
Goalkeepers are among the exceptions. A player injured by a physical offence for which the opponent is cautioned or sent off may also remain on the field. The aim is to reduce tactical delays without penalising legitimate serious-injury situations.
VAR can intervene in a few more situations
The 2026/27 new soccer rules expand the VAR framework in specific areas. A red card resulting from a clearly incorrect second yellow card can now be reviewed. VAR can also correct mistaken identity where a yellow or red card is shown to the wrong player.
Competitions also have the option to allow VAR review of a clearly incorrect corner-kick award, but only when the decision can be corrected immediately without delaying the restart. If the corner is taken quickly, the decision cannot then be changed. This is a limited option, not a review of every corner.
Penalty double touches have been clarified
IFAB has formally incorporated its clarification on accidental double touches at penalties. If the kicker accidentally kicks the ball with both feet at the same time, or it immediately touches the non-kicking foot or leg, the outcome depends on whether the ball enters the goal.
If the ball goes in from a penalty kick, the kick is retaken. If it does not, an indirect free kick is awarded to the defending team. In a penalty shoot-out, an accidental double touch produces a retake if the ball goes in, but the kick is recorded as missed if it does not. Deliberately playing the ball a second time remains an offence.
Other IFAB laws of the game changes for 2026/27
Accessories and player equipment
Non-dangerous accessories may be worn if they are safely and securely covered. Dangerous items still have to be removed and cannot simply be made acceptable by taping or covering them. The focus is now the actual safety risk.
Dropped balls
Law 8 now makes clearer that a dropped ball should go to the team that would have retained or gained possession, including the team that would have received the restart if the ball was about to go out. If play is stopped because the ball hits a match official or outside agent, the drop is taken where the interference occurred.
DOGSO and advantage
If the referee plays advantage after a denial of an obvious goal-scoring opportunity and the attacking team then scores, there is no disciplinary sanction for that DOGSO offence. IFAB has also added the location and number of attackers to the factors used when judging whether an obvious goal-scoring opportunity existed.
Competition-specific options
Some provisions are optional. Competitions can adopt sending-off sanctions for a player leaving the field in protest at a referee’s decision, or for someone encouraging such a protest. Another option addresses provocative, derisory or inflammatory communication with an opponent while covering the mouth. Body cameras may also be permitted for match officials under controlled conditions.
What has not become universal yet
The “only the captain” approach is not a universal 2026/27 requirement. IFAB has given advance notice that the guidelines are due to become compulsory for all competitions from 1 July 2027, although competitions can use them earlier where permitted.
There is also a narrower change for senior “A” international team friendly matches: teams may use up to eight substitutes, or up to eleven if both teams agree and inform the referee in advance, with three substitution opportunities. This is not a general increase across club football.
FAQ
When do the 2026/27 IFAB Laws of the Game apply?
The 2026/27 edition is the current seasonal version of the official Laws. Competitions implement it according to their season calendar and regulations, so the exact first match played under the new wording can differ.
Does every throw-in now have a five-second limit?
No. The visual countdown is used when the referee judges that a team is unfairly delaying a throw-in. It is a tool against deliberate time-wasting, not a stopwatch that starts whenever the ball crosses the touchline.
Can VAR now review every second yellow card?
No. VAR can intervene when a red card has resulted from a clearly incorrect second caution. That does not make every yellow-card decision routinely reviewable.
Are all of the new rules mandatory in every competition?
No. The core Laws apply broadly, but several 2026/27 provisions are expressly competition options. VAR corner reviews and certain misconduct measures are examples, so local competition rules still matter.
What the changes mean for the new season
The 2026/27 IFAB laws of the game changes focus on reducing avoidable dead time, making sanctions more proportionate and clarifying difficult edge cases. Restarts and substitutions now have clearer timing consequences, injury procedures are tighter, and VAR has a slightly wider but still defined remit.
Related guides on penalty kick rules, VAR procedure and disciplinary offences are useful next steps for readers who want more detail. The safest habit is to check the current IFAB edition each season rather than relying on a rule remembered from previous years.