What are the main Law changes for 2026/27?

From IFAB Circular 32 and the Laws of the Game 2026/27 (in force 1 July 2026; a competition that started earlier may apply them early or delay them until no later than the start of its next competition):

Tempo and time lost

• Throw-ins and goal kicks: if the restart is being deliberately delayed, whistle, signal and start a visible five-second countdown. If the ball isn't in play at the end: a throw-in goes to the opponents from the same place; a goal kick becomes a corner kick to the opponents, on the side nearest where the goal kick was to be taken.
• Substitutions: the player being replaced must be off within 10 seconds of the board or your signal. If not, they still leave, but the substitute may only enter at the first stoppage after one minute (running clock) following the restart.
• Injuries: an outfield player who causes a stoppage for injury or is assessed or treated on the field must stay off for one minute (running clock) after the restart, except in the situations Law 5 lists.

Other changes

• Law 4: accessories (formerly "jewellery") are allowed if not dangerous and safely and securely covered.
• Law 5: advantage can be applied when a restart is incorrectly taken and the ball is in play. Competitions may give referees body cameras.
• Law 12: no caution for a DOGSO offence if advantage is played and a goal is scored.

Coming next: the "Only the captain" protocol becomes compulsory for all competitions from 1 July 2027.