What is an offside position?

Under Law 11.1 (2026/27), being in an offside position is not an offence on its own. A player is in an offside position if:

• any part of the head, body or feet is in the opponents' half (not counting the halfway line), and
• any part of the head, body or feet is nearer to the opponents' goal line than both the ball and the second-last opponent (usually the last outfield defender, with the goalkeeper as the last opponent)

The hands and arms of all players, including goalkeepers, are not counted. For offside, the arm starts at the bottom of the armpit.

A player is not in an offside position if level with the second-last opponent or the last two opponents.

Whether the player is then penalised depends on whether they become involved in active play when a team-mate plays or touches the ball.